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HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
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Doctors and dentists: remuneration withheld: breach of terms

Amounts withheld from the remuneration of a medical or dental practitioner by virtue of regulations made under the National Health Service Acts because he or she is held to have committed a breach of his terms of service, are allowable deductions from the gross remuneration in computing their trading profits.