NHS GPs are paid £350million a year to look after their 'ghost patients' who have died | Daily Mail Online
GP's get an annual payment for ever person registered with them. This lead to the amalgamation of GP' into joint consulting rooms. As they had a proven future income, commercial lenders paid for land and construction costs. As a GP retires, another buys his/her share,often taking a loan out to do so.
Each doctor is self employed and may claim interest on the buy in loan against tax. They can claim their car,over a four year period, which is why you see so many doctors flying round in Audi TT's They claim all motoring costs.
Each doctor is allowed nights and weekends off and so they aggregate the time among partners and use a deputising service to cover for them. This service,too, is tax deductible. All staff costs of wages are tax deductible and many surgeries have an in house accountant who's fee are also deductible.
All rubber gloves desks,cabinets, pens, note pads and any other items are all deductible, even cleaning services.
So if a patient moves or dies that patient's income is lost. So most surgeries never check who is 210 years old!!!
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