Guidance

Calculating doctors’ expenses (Self Assessment helpsheet HS231)

Find out how to calculate your expenses to complete your Self Assessment tax return for doctors and medical practitioners involved in a partnership.

Documents

Details

This guide explains how to work out the business profits of doctors and medical practitioners involved in a partnership.

Updates to this page

Published 4 July 2014
Last updated 6 April 2024 + show all updates
  1. The 2023 to 2024 helpsheet has been added.

  2. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

  3. The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.

  4. A new version of the helpsheet for the 2021 tax year has been added.

  5. A new version of the helpsheet for the 2020 tax year has been added.

  6. The 2018 to 2019 helpsheet has been added.

  7. The 2017 to 2018 helpsheet has been added.

  8. The guidance on reporting expenses met by NHS England has been updated for tax years 2015 to 2017.

  9. The helpsheet has been added for the tax year 2016 to 2017.

  10. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  12. First published.

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