As a GPST2, you are likely paying for GMC, BMA, medical indemnity, RCGP and the AKT exam.
A typical GPST2 pays £2,012 a year on these. £1,084 of it can come back from your trust and HMRC, if you keep the receipts.
Estimates from published fees for a typical full-time GPST2 passing first time. Yours might differ. Fees checked on against each body’s own fee page.
GPST2 take-home pay after tax and NHS Pension ›GPST2 tax rebate on fees, back four years ›
What you pay, receipt by receipt
Every GPST2 pays three things. The GMC charges a yearly fee to keep you registered, shown at the lower rate for doctors within five years of qualifying. The BMA charges for membership. And you pay for medical indemnity.
Together that is £1,073 a year, before the RCGP or any exam. 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 exam
GPST2 has one pathway, because your specialty is already GP. You pay RCGP membership as a GP registrar and sit the MRCGP AKT. You get tax back on the RCGP fee, and your trust pays back the AKT for your first two attempts.
The slip at the end adds it all up, including the three costs above.
RCGPreceipt.pdf
Membership
GP registrar
2026/27 training rate
Total£445.00
✓ HMRC tax backMRCGP AKTbooking email
Exam fee
First two attempts
Jan 2027 sitting
Total£494.00
✓ Your trust pays back
GPST2a typical year, with the three costs above
You pay in total£2,012
Your trust£494
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
Two places pay you back, and neither does it unless you ask. Your trust pays back the AKT when you send a claim. HMRC gives tax back on the rest when you claim it.
The AKT exam, first two attempts
This covers sittings from 1 April 2026. Pay the College yourself, then claim the fee from your employer with the College receipt showing the fee and the sitting date. You cannot also get tax back on a fee your trust pays.
From April 2027 your trust will also pay back royal college membership and portfolio fees. Until then, you get tax back on the RCGP fee instead.
GMC, BMA, medical indemnity and RCGP
HMRC gives back tax on fees you pay yourself, at your income tax rate. The estimate uses 40% for a GPST2, and HMRC counts 85% of the BMA fee.
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.
Your trust wants the College receipt showing the fee and the sitting date. But the GMC, the BMA, your indemnity, the RCGP and the AKT are paid on different dates, with receipts in different places. Leave it until you rotate, and your trust's claim window can close first.
- The AKT receipt is in a booking email, and your trust needs the fee and sitting date from it.
- You cannot say which AKT attempt it was, and your trust pays for the first two.
- RCGP membership is paid apart from your GMC and BMA fees, with no single record.
- A P87 for earlier years means digging out statements from up to four tax years back.
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 builds the claim for your trust when you are ready.
- 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 (GPST2) are typically eligible for £494 reimbursed and £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.