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Reasonable practice expenses, if incurred, can be deducted, providing that the expenses do not represent more than 50% of the gross non-indemnified income and are wholly, exclusively and necessarily incurred for the purpose of clinical practice.
Please be aware that you may be required to provide documentation to support the expenses calculations. If you need clarification please contact us.
Allowable expenses are the same as those declared in your tax return. Further information regarding allowable expenses is available on the HMRC website.