Do UK surgeons get paid overtime Watch
For consultants the NHS overtime salary will usually be negotiated locally.
There are usually much less private out of hours on-calls for surgery.
Obviously just like all other salary, it will be taxed so 40% (from £50,001 to £150,000) or even 45% (over £150,001).
You've also got all of your exam prep etc, which is unlikely to be able to be done in hours so is unpaid.
Any overtime payments will be greatly greatly outweighed however, but mandatory fees such as GMC fees, exam fees (thousands), eportfolio fees, indemnity insurance fees, equipment costs (stethoscope etc). Also not mandatory but very common: parking costs, Roryal college membership, BMA membership, conference costs, etc.