Tax Allowances

- Q: Can you tell me which types of expenditure on our new surgery building can be set off against tax?

Seniority pay

- Q: A former partner who retired on 31 March 2011 is claiming they are entitled to receive seniority pay for the quarter to 30 June 2011 as it is paid three months in arrears. Is it correct that seniority pay relates to the quarter in which it is received?

Locum agencies and VAT

- Q: The practice has to pay VAT on the entire amount charged by locum agencies for supplying locum doctors. If the agencies provide a breakdown of the locum GP invoice separate to their own administration charge, could they then not charge VAT on the administration charge and keep the GP charge zero-rated as GP services for patientcare are zero-rated for VAT purposes?

Financial aspects of an on-site pharmacy

- Q: How much tax would I have to pay, and when would the payment be due, if I were to receive £100,000 from a pharmacy company to build a new pharmacy? I own our surgery and will pay construction costs of approximately £50,000. The company will fit out the pharmacy, but I am unsure if I can offset anything against my tax liability. It will also pay me £20,000 a year rental.

Excess seniority pay

- Q: If I am working as a one-third profit share part-time partner, is my eligibility for seniority payments 100 or 40%? If I am eligible for 40% based on my work and profit share and the PCT has been paying me for 100%, must I tell it about the overpayment?

QOF payments

- Q: Towards the end of my retirement year 2007/8, our GP practice consisted of three full partners plus one salaried partner. All of the full partners owned the premises in three equal shares.