BIM54035 | Doctors and dentists: part-time hospital doctors

The earnings of a doctor or dentist holding a part-time appointment in the National Health Service are chargeable as employment income, see Mitchell and Edon v Ross etc [1961] 40 TC 11. However, such practitioners may also receive other fees that are taxable as trading income.

In any case the status of such arrangements is to be ascertained by reference to the status guidance in the Employment Status Manual (see ESM4060 onwards).