Often Doctors working within the NHS will work in a private capacity. By doing so they will have to register to complete a self-assessment tax return, as they would have received additional income. A set of accounts is prepared and a tax calculation and ultimately a tax return is submitted. Doctors or medical practitioners may claim any expense which is “wholly, necessarily and exclusively for the purpose of trading”.
Items such as a motor vehicle which is used for business as well, as personal, may be claimed either by maintaining a business mileage record and receipts to validate the mileage sheet or alternatively a proportion will be disallowed as being for personal use.  A claim for capital allowance of the vehiclecan be made less any personal use. HMRC must be notified of self-employment income within six months of receipt of income. In the event of a Doctor being a partner in a general practice, each partner must register with HMRC and a SA800 Partnership Tax Return is completed and subsequent SA100 individual tax returns for each doctor/partner in the practice.