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HMRC internal manual

Employment Income Manual

Tax treatment of doctors: NHS contributions and payments under retirement annuity contracts: doctors, etc. wholly in employment

Where the professional activities of a doctor or dentist, etc. in the National Health Service consist only of the holding of an office or employment dealt with as employment income (see EIM20005) (for example full-time hospital appointment or an employment under a general practitioner), he or she is entitled under Section 594 ICTA 1988 to a deduction for his or her contributions under the National Health Service Superannuation Scheme (NHS Contributions). Since the office or employment is pensionable, the remuneration from it does not constitute relevant earnings for the purposes of retirement annuity relief (see RE241).