Single-handed GPs earn on average £20,815 more than those in group practices with six or more GP partners, says a report from The NHS Information Centre.
The GP Earnings and Expenses 2007/08 Enquiry report shows that in general GPs' average income before tax decreased as the number of GPs in their practices increased, and that single handed GPs earned the most.
The income of single handed GPs before tax was on average £124,185 in 2007/08, whereas GPs working in a practice with six or more GPs earned an average of £103,370 before tax.
The report also shows GPs in rural areas earned on average £113,570 before tax - around £9,000 more than those in urban areas. Analysis shows that dispensing is responsible for this difference.
Rural GPs working in dispensing practices have an average income before tax of £128,727, compared with £118,028 for urban GPs in a dispensing practice. Rural GPs in non-dispensing practices earn £94,424 on average, compared with £103,516 for urban GPs.
The figures in the report have been agreed by the Technical Steering Committee, which includes representatives from the four UK health departments, NHS Employers and the British Medical Association. They reflect earnings reported on tax returns, so private as well as NHS work and cover both full and part-time GPs.