This guidance is aimed at all GP partners in Scotland. Scottish partnership law is different in many respects from elsewhere in the UK.

The importance of a partnership agreement cannot be overstated – it sets out the obligations, responsibilities, and restrictions of partners at a GP practice. There are considerable risks to GP partnerships that do not have a partnership agreement.

You are strongly advised to enter into a written partnership agreement and to seek legal and accountancy advice when establishing or updating your partnership agreement.

This guidance covers:

• the risks of not having a written partnership agreement
• essential clauses for the partnership agreement
• taking on new partners
• retirement, death, and suspension of partners
• holidays, study leave, sabbaticals, incapacity and long-term sick leave
• maternity, paternity and shared parental leave
• partnership splits, leaving the partnership
• banking, tax and accounts, and pensions
• duties implied for partners by general law

The BMA can provide advice to members when considering their partnership agreement.