Medical practitioners operating in partnership
How to apply for the tax treatment
To avail of this tax treatment, the General Practitioner (GP) and the medical partnership must make a joint election to Revenue. The joint election must be made on the Medical parnership-joint election form.
The medical partnership must submit the joint election through MyEnquiries in Revenue Online Service (ROS).
A separate election must be made in respect of each GP'srelevant income that is to be treated as that of the medical partnership.
A joint election may take effect from 1 January 2024. Once made, the joint election will remain in place until Revenue are notified otherwise.