Most general practices are businesses of quite significant size and yet many GPs are not clear on what the detail of their practice accounts really means.
This book will help if you have ever found yourself confused by:

a balance sheet
capital accounts
profit-sharing ratios.

It will also help you to understand how practices are paid:

the differences between payments under the GMS, APMS and MCP contracts
the effects of transitioning from PMS to GMS contracts
the mechanisms for claims and payments
property and other reimbursements, including the Premises Costs Directions
the new GP Retention Scheme.

Furthermore, as an individual GP it will tell you about:

how you pay your tax and how it might appear in the practice accounts
tax deductible expenses
the differences between being employed and self-employed for tax purposes
joining and leaving a practice
buying a share in the surgery premises
forming a limited company for tax purposes
the NHS Pension Scheme and its various sections
superannuation.

Updated with 2018/19 guidelines on tax, pensions and practice payments, this is a book for all those confused by accounting terminology, from GP registrars to GP principals.

Reviews of previous editions:
"Great book for GP's who want to get a better understanding of the financial aspects of general practice. It explains clearly the payment structure of general practices and also gives good information about practice accounts. Highly recommended ..."
"Great book, up to date, accurate, really clarifies the minefield of GP accounting. Explains clearly and succinctly how the practice accounts are made up and what happens when joining and retiring from practice."
"This book is bang up to date and incredibly easy to follow. Contains useful and up to the minute information, and serves as a great source for reference."

1 Introduction to practice accounts
2 Profit and loss account
3 Balance sheet
4 Profit allocation
5 Fixed assets
6 Capital and current accounts
7 Specialist medical accounts
8 How GPs get paid
9 Taxation
10 NHS Pension Scheme

"About this title" may belong to another edition of this title.

Store Description

Hello! Ria Christie Collections is an online venture that was initially set up in 2012 to sell books. We do not have a physical high street store. We are professional online booksellers. We only sell brand new books in perfect condition that we source from various suppliers and the publishers. Primarily, our aim is to provide an excellent service to all our customers. We always work as a team to achieve this. Our other objectives are to: 1. Ensure that all our products reach their destination quickly in a safe and secure manner 2. Answer to all our customer queries within 24 hours 3. Ensure that our customers are happy with their purchases 4. Provide all the items at a competitive price 5. Always listen to our customers Ria Christie Collections is not a registered company. It is a Sole Trader venture. Other key information is shown below: Contact Person Name: Rakesh Luchmun (Mr) Storefront Name: Ria Christie Collections Place of Establishment Address: Suite B; ARUN House; ARUN Building Arundel Road Uxbridge UB8 2RR United Kingdom E-Mail Address: riachristie@hotmail.co.uk VAT Number: GB 160 5650 25 We always work hard and aim to comply with all of Abebooks Policies. If you have any issues, please do not hesitate to write to us whether before or after a purchase. We promise to reply to you promptly and, in any case, within 24 hours. Thank you kindly! Yours sincerely Mr Rakesh Luchmun (Founder) and the Ria Christie Collections Team

Visit Seller's Storefront

Seller's business information

Ryefield Investments Limited
175 Pield Heath Road, Uxbridge, UB8 3NL, United Kingdom

Sale & Shipping Terms

Terms of Sale

All Returns and Refund are as per Abebooks policies.

Shipping Terms

Orders usually ship within 2 business days. If your book order is heavy or oversized, we may contact you to let you know extra shipping is required. Thank you!

Shipping rates from United Kingdom to U.S.A.

Shipping rates from United Kingdom to U.S.A.
Order quantity	6 to 12 business days	6 to 12 business days
First item	US$ 16.12	US$ 16.12

Delivery times are set by sellers and vary by carrier and location. Orders passing through Customs may face delays and buyers are responsible for any associated duties or fees. Sellers may contact you regarding additional charges to cover any increased costs to ship your items.