As a GPST1, you are likely paying for GMC, BMA, medical indemnity and RCGP membership.
A typical GPST1 pays £1,518 a year on these. Your trust pays back nothing in a typical year, but £590 can come back from HMRC, if you keep the receipts.
Estimates from published fees for a typical full-time GPST1. Yours might differ. Fees checked on against each body’s own fee page.
GPST1 take-home pay after tax and NHS Pension ›GPST1 tax rebate on fees, back four years ›
What you pay, receipt by receipt
Every GPST1 pays three things. The GMC fee keeps you registered, at the lower rate for doctors within five years of qualifying. The BMA charges for membership. Medical indemnity is an estimate, because each body quotes individually.
Together that is £1,073 a year, before the college. You can get tax back on all three, if you claim it.
GMCreceipt.pdf
GMC annual fee
With a licence to practise
Total£481.00
✓ HMRC tax back
BMAcard statement
BMA membership
Annual subscription
Tax back on 85% of the fee
£24.33 a month
Total£292.00
✓ HMRC tax back
Then your college, and usually no exam
Your specialty is already GP, so there is one pathway. On top of the costs above, you pay RCGP membership at the GP registrar rate.
The slip at the end adds it all up, four fees in all.
RCGPreceipt.pdf
Membership
GP registrar
2026/27 training rate
Total£445.00
✓ HMRC tax back
GPST1a typical year, with the three costs above
You pay in total£1,518
HMRC, 40%£590
Logos belong to their owners and show where each fee goes. Reimbsr is not affiliated with these bodies.
Who pays you back
In a typical GPST1 year only HMRC pays you back, and only when you ask. Your trust pays back exams, and a typical year has none.
No exam in a typical year
With no royal college exam in a typical GPST1 year, your trust has no exam fee to pay back.
From April 2027 your trust will also pay back royal college membership and portfolio fees. Until then, you get tax back on RCGP membership.
GMC, BMA, medical indemnity and RCGP
You get tax back on the four fees you pay, at your income tax rate, which the estimate sets at 40% for a GPST1. HMRC counts 85% of the BMA fee. The indemnity figure is an estimate.
Claim on the P87, HMRC's form for claiming tax back on work costs you pay yourself (like GMC and BMA fees). It covers this tax year and the last four. Over £2,500 in a year, use a Self Assessment tax return instead.
Claiming is easy. Proving it, a year later, is not.
In a typical year your trust has nothing to pay back, so your receipts are for HMRC alone. Four bodies bill you: the GMC, the BMA, your indemnity provider and the RCGP, and each sends its receipt somewhere different. By the time you sit down to claim, the paper trail has scattered.
- The RCGP receipt is in an email from the College, or in an account you rarely open.
- Medical indemnity is quoted individually, so the invoice is the only record of what you paid.
- GMC, BMA, medical indemnity and RCGP fees leave your account on different dates, with no single record.
- When you come to the P87, the year's payments are hard to tell apart on a statement.
Keep each receipt the day it arrives, and the claim is ready when you are.
Reimbsr keeps the proof from the day you pay
Nothing to remember: snap or forward each receipt when it arrives. Reimbsr reads the amount and date, works out who pays you back, and keeps it all ready for your P87.
- Snap it or forward itSnap the receipt, forward the email to your own Reimbsr address, or add a drive. It reads the amount, date and claim deadline for you.
- See who pays you backEach expense is sorted into what your trust pays back and what HMRC gives tax back on, with the rule behind it. Not sure? Ask Reimbsr. It answers from published NHS and HMRC guidance, with sources, and in a grey area writes the question for you to send to medical staffing.
- Check it, then send itReimbsr builds one PDF with every line and receipt, and drafts the email to whoever approves your expenses. You check it and send it from your own email.
- Get your tax backIt fills in your P87 at the end of the tax year, on Free and Pro, so you get tax back on the fees your trust does not pay.
Doctors like you (GPST1) are typically eligible for £590 back as tax relief a year.It will be free to try; you may never need to upgrade. Pro is £49.99 a year (£0.96 a week), only if it saves you more than it costs. See pricing ›
Free to start. Upgrade only if it pays.
In keeping with making financially savvy decisions, Reimbsr will be free to try. Only upgrade to the Pro version (£0.96 a week) if you think the app can help you save more money than it costs.