Generally, you must include in gross income everything you receive in payment for personal services. In addition to wages, salaries, commissions, fees, and tips, this includes other forms of compensation such as fringe benefits and stock options.
Internship comprises six months of medicine and six months of surgery. A minimum of two months and a maximum of three months may be spent in a sub-speciality, including emergency medicine, general practice, obstetrics & gynaecology, paediatrics, psychiatry, anaesthesia and radiology.
The UK grade equivalent of a US fellow in medical/surgical sub-specialties is the specialty registrar (ST3 - ST9) grade of sub-specialty training, but note that while US fellowship programmes are generally 2â3 years in duration after completing the residency, UK trainees spend 4â7 years.ritics of long residency hours trace the problem to the fact that a resident has no alternatives to positions that are offered, meaning residents must accept all conditions of employment, including very long work hours, and that they must also, in many cases, contend with poor supervision.