Partnership guidance for GPs in Scotland

This guidance provides general guidance on medical partnerships under the NHS in Scotland.

Location: Scotland
Audience: GPs
Updated: Friday 18 November 2022
GP practice article illustration

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.