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] 40TC11. However, such practitioners may also have fees from arrangements that come within Schedule D Case II. 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).