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Contents

Official guidance
Business Income Manual

BIM54000 · Doctors and dentists

  • BIM54001 · Basis of assessment - NHS
  • BIM54005 · Fees received by hospital staff
  • BIM54010 · Receipts
  • BIM54015 · Receipts - cremation fees paid direct to charities
  • BIM54020 · Superannuation
  • BIM54025 · Additional pension contributions
  • BIM54030 · Remuneration withheld - breach of terms
  • BIM54035 · Part-time hospital doctors
  • BIM54040 · Treatment of expenses
  • BIM54050 · Doctors in group practice
  • BIM54065 · Dentists - successions
  1. Doctors and dentists: contents
  2. Doctors and dentists: remuneration withheld - breach of terms

BIM54030 | Doctors and dentists: remuneration withheld - breach of terms

From HM Revenue & Customs · Business Income Manual

Amounts withheld from the remuneration of a medical or dental practitioner by virtue of regulations made under the National Health Service Acts because he or she is held to have committed a breach of his terms of service, are allowable deductions from the gross remuneration in computing their trading profits.

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