ABSTRACT
This chapter considers the issues related to how National Health Service income is allocated and managed. Earnings from a partner's outside post as a clinical assistant could be kept as a prior share, because that partner does the work. Or, it could be shared in the pool because during the time the partner is being a clinical assistant, the other partners have to do his practice work on his behalf. Either way, there are issues about who covers the routine surgery work. One could argue that the practice will pay General Medical Council registration fees as it is a flat rate fee per doctor and they have a mutual interest in ensuring each other's registration is paid. It may at first sight be fairest to divide income equally, but justice requires that share should truly reflect workload. Accountants will sort out yearly accounts and deal with partnership taxation, and offer advice on financial issues if required.
