GP Medical Partnership Joint Notification Form (PDF, 141KB, 1 page)
Individual GPs enter into contracts with the HSE to provide certain medical services. Under Section 1008A (4) of the Taxes Consolidation Act, 1997, if GPs provide their medical services in the conduct of a partnership with other individual GPs, the income can be treated for income tax purposes as that of the partnership.
In January 2024, all GPs were asked to advise the HSE if they wished for their income tax to be treated as a partnership. At this time, GPs submitted a HSE Notification Form to HSE National Contracts Office.
For any GP who has not already forwarded a Notification Form to the HSE and who wishes for their income tax to be treated as partnership, should complete the attached form and submit to contract.national@hse.ie
It is important to note that if a GP’s partnership status has changed (for example; if additional GPs have been added, or if GPs have been removed due to resignation/retirement/etc.), there is a requirement that the relevant GPs notify the National Contracts Office of same. GPs amending their partnership status must also complete the notification form and inform the National Contracts Office of any such amendments. The National Contracts Office will then inform PCRS of these updates as received for payment purposes.
If you would like to make an enquiry about the above please contact the National Contracts Office below.
Contact
contract.national@hse.ie
Phone: 044 939 5519
