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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Tax treatment of doctors: hospital doctors: treatment of expenses: use of equipment

Where hospital medical and dental staff use their own equipment in connection with professional services outside the scope of their contract of employment, there is no objection to allowing the full cost of maintenance and capital allowances in arriving at the Trading Income liability provided that the use of such apparatus for the purposes of their employment is insubstantial.