BIM54005 - 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.
»Ê¹ÚÌåÓýappse 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.