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.

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

Published 4 July 2014

Last updated 6 April ~~2025~~2026 + show all updates

6 April 2026
The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

6 April 2025
The 2024 to 2025 helpsheet has been added, and the versions for tax year 2019 to 2020 and 2020 to 2021 have been removed.
6 April 2024
The 2023 to 2024 helpsheet has been added.
6 April 2023
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
6 April 2022
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.
6 April 2021
A new version of the helpsheet for the 2021 tax year has been added.
6 April 2020
A new version of the helpsheet for the 2020 tax year has been added.
6 April 2019
The 2018 to 2019 helpsheet has been added.
6 April 2018
The 2017 to 2018 helpsheet has been added.
4 January 2018
The guidance on reporting expenses met by NHS England has been updated for tax years 2015 to 2017.
20 April 2017
The helpsheet has been added for the tax year 2016 to 2017.
6 April 2016
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
6 April 2015
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
4 July 2014
First published.