ESM4060 - Particular occupations: doctors
Doctors may receive income from a variety of different sources.
The guidance which follows is primarily concerned with income which
doctors receive for work for Health Authorities or NHS Trusts. It
should however be remembered that even doctors working full-time
for Health Authorities or NHS Trusts may receive some fees
assessable as trading income, and liable to Class 2/4 NICs, such as
fees for completing the special death certificate necessary before
a body may be cremated.
Full-time or part-time appointments within the NHS are
generally offices or employments. The emoluments/earnings from such
appointments are within Schedule E/taxable as employment income,
(see Mitchell and Edon v Ross 40TC11), and are subject to Class 1
NICs.
For tax purposes only, any emoluments/earnings from
part-time offices or employments may in practice be treated as
professional receipts chargeable as trading income where
SE03002/EIM03002 applies and where
- the doctor so wishes, and
- they are small in comparison to the other professional receipts assessable as trading income.
