SE61000 - Tax treatment of doctors: hospital doctors - treatment of expenses - general

See the Employment Status Manual (ESM) for advice whether income should be charged under Schedule D or E.

In general, a part-time hospital doctor is reimbursed for the expenses, including travelling and subsistence, which he or she incurs in the performance of the duties of the employment and, normally, no deduction for expenses can be permitted under Section 198(1) ICTA 1988. For guidance on the circumstances in which a deduction can be given under Section 198(1), see SE31630.

In some cases a doctor may not be reimbursed for the full amount of travelling expenses that are deductible under the new travel rules that apply to 1998/99 and later years. For guidance on the new travel rules, see SE32005.