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HMRC internal manual

Business Income Manual

Doctors and dentists: fees received by hospital staff

Hospital medical and dental staff in Great Britain are entitled to receive fees for professional services outside the scope of their contract of employment.

These fees may be received for private patient work where a proportion of fees is paid to the hospital for use of equipment, facilities and staff. In these circumstances, such fees are likely to be taxable as trading income from a profession.

It is common for doctors and dentists with a contract of employment to also receive fees taxable as trading income.