The findings in this report are based upon anonymised tax data from HM Revenue and Customs' self assessment tax records and cover both NHS/Health Service and private income. Earnings and expenses information is published for contractor, salaried and combined (contractor and salaried) GPs at UK level and by the separate countries, with a regional breakdown where available.

Figures are also given by contract type for GPs working under a General Medical Services (GMS) or a Primary Medical Services (PMS) contract as well as combined (GPMS).