Contractor GPs across the UK saw their income fall between 2009-10 and 2010-11, according to data from HM Revenue and Customs (HMRC).

The average income before tax for contractor GPs fell 1.5 per cent, from £105,700 to £104,100. English contractors received the highest income of £107,700, followed by £92,300 for those in Wales and £89,300 in Scotland. Contractors in Northern Ireland suffered the biggest drop in income, plummeting 3.7 per cent from £91,400 to £88,000.

Average GP contractor salary fell to £104,100, as compared to a £43,327 average for pharmacist branch managers

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Salaried GPs in England also experienced a drop in their income, with an average salary falling 0.7 per cent to £57,900. However, their equivalents in Scotland and Wales saw a slight rise, to £53,200 and £55,400 respectively. GPs in rural practices had higher gross average earnings than those in urban areas, which HMRC attributed to the fact that rural GPs were more likely to be dispensing practices.

In contrast, full-time community pharmacist branch managers earn an average of £43,327, according to the 2011 C+D salary survey. The number of branch managers and second pharmacists who received a pay rise had decreased since 2010, dropping from almost two thirds to just under half.

Look out for results of the 2012 C+D Salary survey at the end of October.