BIM54020 - Doctors and dentists: superannuation

A medical or dental practitioner with profits assessable under Schedule D may be required to make superannuation contributions under the National Health Service Acts (`NHS contributions'). In that case they may, by concession, be allowed a deduction in respect of those contributions The gross remuneration of the practitioner before any deduction for superannuation contributions should be credited in arriving at the liability under Case II, and the allowance for the superannuation contributions i given in computing the liability.