My GP client (non-salaried) took a sabbatical in the summer. He travelled to two different countries - one in africa and the other in Europe. The first part involved the treatment of disease in Africa and I can see that there is no direct link to his partnership or private income.
The second part of the trip (to the european country) investigated the way a technique in his specialist field is applied (this is his private practice income)and also how they promote that within the country's healthcare system, with a view to implementing some of the ideas in his own PCT. Ideally I would like to claim this second part, but cannot see that it easily fits in the 'wholly and exclusively' rule. The expenses mostly relate to travel.
I expect that the answer is nothing can be claimed, but I wondered if GPs get some form of relief for sabbaticals that I have not come across.
Many thanks for all comments.