GP Earnings and Expenses Estimates, 2021/22 presents earnings and expenses information for full and part-time GPs working in the UK as either a contractor or salaried GP during the 2021/22 financial year. The findings in this report are based upon anonymised tax data from HM Revenue and Customs' Self Assessment tax records and cover both NHS/Health Service and private income. Earnings and expenses information is published for contractor, salaried and combined (contractor and salaried) GPs at country level, with a regional breakdown where available. Figures are also given by contract type for GPs working under a General Medical Services (GMS) or a Primary Medical Services (PMS) contract as well as combined (GPMS). The report is primarily used as evidence in remuneration negotiations and by the Review Body for Doctors' and Dentists' Remuneration (DDRB). It has been agreed by the Technical Steering Committee (TSC), which is chaired by NHS England and has representation from the four UK Health Departments and, representing the interests of GPs, the British Medical Association. The first cases of COVID-19 in the UK were confirmed late January 2020 and the first UK-wide lockdown was announced in March 2020. Differing but similar arrangements were put in place across England, Scotland, Wales and Northern Ireland to support general practice during 2020/21 and 2021/22 with the focus being managing the pandemic. Practices also played a role to varying degrees across England, Scotland, Wales and Northern Ireland in their respective vaccination programmes which may have impacted practice income. The pandemic is also likely to have impacted on expenses incurred during this period. Details can be found in the results chapters for each country.

GP Earnings and Expenses Estimates 2020/21 presents earnings and expenses information for full and part-time GPs working in the UK as either a contractor or salaried GP during the 2020/21 financial year. The findings in this report are based upon anonymised tax data from HM Revenue and Customs' Self Assessment tax records and cover both NHS/Health Service and private income. Earnings and expenses information is published for contractor, salaried and combined (contractor and salaried) GPs at country level, with a regional breakdown where available. Figures are also given by contract type for GPs working under a General Medical Services (GMS) or a Primary Medical Services (PMS) contract as well as combined (GPMS). The report is primarily used as evidence in remuneration negotiations and by the Review Body for Doctors' and Dentists' Remuneration (DDRB). It has been agreed by the Technical Steering Committee (TSC), which is chaired by NHS Digital and has representation from the four UK Health Departments, NHS England and, representing the interests of GPs, the British Medical Association. The first cases of COVID-19 in the UK were confirmed late January 2020 and the first UK-wide lockdown was announced in March 2020. Differing but similar arrangements were put in place across England, Scotland, Wales and Northern Ireland to support general practice during this period with the focus being managing the pandemic. Practices also played a role to varying degrees across England, Scotland, Wales and Northern Ireland in their respective vaccination programmes which may have impacted practice income. The pandemic is also likely to have impacted on expenses incurred during this period. Details can be found in the results chapters for each country and the Interpreting Results sections of this publication.

GP Earnings and Expenses Estimates, 2022/23 presents earnings and expenses information for full and part-time GPs working in the UK as either a contractor or salaried GP during the 2022/23 financial year. The findings in this report are based upon anonymised tax data from HM Revenue and Customs' Self Assessment tax records and cover both NHS/Health Service and private income. Earnings and expenses information is published for contractor, salaried and combined (contractor and salaried) GPs at country level, with a regional breakdown where available. Figures are also given by contract type for GPs working under a General Medical Services (GMS) or a Primary Medical Services (PMS) contract as well as combined (GPMS). The report is primarily used as evidence in remuneration negotiations and by the Review Body for Doctors' and Dentists' Remuneration (DDRB). It has been agreed by the Technical Steering Committee (TSC), which is chaired by NHS England and has representation from the four UK Health Departments and, representing the interests of GPs, the British Medical Association. The Covid-19 pandemic is likely to have impacted on earnings and expenses during 2020/21 and 2021/22. Please refer to the reports for these years for further details of Covid-19 arrangements.