As an IMT2, you are likely paying for GMC, BMA, medical indemnity, your college and two exams.
A typical IMT2 pays £2,266 a year on these, including two exams. £1,646 of it can come back from your trust and HMRC, if you keep the receipts.
Estimates from published fees for a typical full-time IMT2 passing first time. Yours might differ. Fees checked on against each body’s own fee page.
IMT2 take-home pay after tax and NHS Pension ›IMT2 tax rebate on fees, back four years ›
What you pay, receipt by receipt
The same three costs come round again at IMT2. 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 you individually.
Together that is £923 a year, before your college 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 two exams
Internal medicine training has one pathway. On top of the costs above, you pay RCP membership and two exams, MRCP(UK) Part 2 Written and PACES. Your trust pays back both exams for your first two attempts, and you get tax back on RCP membership.
Each exam has its own fee and its own receipt. The slip at the end adds it all up, including the three costs above.
MRCP(UK) Part 2 Writtenbooking email
Exam fee
First two attempts
Total£520.00
✓ Your trust pays backMRCP(UK) PACESbooking email
Exam fee
First two attempts
Total£742.00
✓ Your trust pays back
IMT2a typical year, with the three costs above
You pay in total£2,266
Your trust£1,262
HMRC, 40%£384
Logos belong to their owners and show where each fee goes. Reimbsr is not affiliated with these bodies.
Who pays you back
Most of what comes back this year is from your trust, and it only pays when you claim. HMRC gives tax back on the smaller share, when you ask.
Both exams, first two attempts
This covers sittings from 1 April 2026. Pay the College as normal, then claim each fee from your employer. Each claim needs the College receipt showing the fee and the sitting date.
From April 2027 your trust will also pay back royal college membership and portfolio fees. Until then, you get tax back on RCP membership.
GMC, BMA, medical indemnity and RCP
HMRC gives back tax on fees you pay yourself, at your income tax rate. The estimate uses 40% for an IMT2. Your trust pays the exams, so this covers the other four, with 85% of the BMA fee counted.
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 a College receipt for each exam, showing the fee and the sitting date. With two exams and four other fees in one year, the receipts end up in different inboxes and on different statements. Leave it until you rotate, and your trust's claim window can close first.
- The Part 2 Written receipt is in one email and the PACES receipt in another, each with its own sitting date.
- Your card statement shows the amount but not the sitting date, so it does not prove the claim on its own.
- You cannot say which attempt each exam was, and your trust pays for the first two.
- GMC, BMA, medical indemnity and RCP fees leave your account on different dates, with no single record.
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 (IMT2) are typically eligible for £1,262 reimbursed and £384 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.