½Û×ÓÊÓƵ

Doctors and dentists treating National Health Service patients as part of their private practices are regarded as self-employed. The distinction needs to be made between doctors and dentists 'working for' the NHS, such as GPs who are treated as self-employed, and those 'working in' the NHS, such as doctors and dentists who are employees, employed by and working within NHS Trusts or other NHS organisations. Thus, the earnings of a doctor or dentist holding a full-time appointment under the National Health Service are assessable under the employment income provisions of ITEPA 2003. Mitchell and Edon v Ross¹ shows that doctors and dentists holding part-time appointments under the Service are similarly assessable in respect of their earnings from such appointments. Following that decision a statement was agreed between HMRC and the British Medical Association and the following extract sets out that part of it still of relevance:

'(1) Last July [1961], the House of Lords gave its decision in the test cases about the income tax treatment of part-time consultants. The effect