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Who this guide applies to

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Last updated 11 May 2026

When we say doctor, specialist or other medical professional we mean employees engaged in a medical profession in a hospital, private practice or medical facility such as a laboratory. This includes:

  • general practitioners (GPs)
  • surgeons
  • cardiologists
  • neurologists
  • dermatologists
  • gastroenterologists
  • rheumatologists
  • oncologists
  • endocrinologists
  • ophthalmologists
  • obstetricians and gynaecologists
  • pathologists
  • radiographers
  • anaesthesiologists
  • psychiatrists
  • physiotherapists
  • optometrists
  • paediatricians
  • geriatricians
  • any doctor or specialist working in a hospital or medical centre
  • medical laboratory technicians
  • dentists
  • osteopaths
  • podiatrists
  • psychologists
  • chiropractors
  • pharmacists
  • occupational therapist.

Medical professionals also include nurses, midwives and paramedics but they are not covered by this guide. For information and examples relating to these professions, see Nurses and midwives - income and work-related deductions and Paramedics - income and work-related deductions.

 
Find out about doctor, specialist and other medical professionals:

 

QC56091