As an LAS, you are likely paying for GMC, BMA and medical indemnity.
A typical LAS pays £853 to £1,152 a year on these. £324 to £425 of it can come back from HMRC, if you keep the receipts.
Estimates from published fees for a typical full-time LAS. Yours might differ. Fees checked on against each body’s own fee page.
LAS take-home pay after tax ›LAS tax rebate on fees, back four years ›
What you pay, receipt by receipt
A typical LAS has three costs. The GMC charges a yearly fee to keep you registered, with a lower rate for doctors within five years of qualifying. The BMA charges for membership. And you pay for medical indemnity. The GMC and BMA figures are ranges, because the rate depends on your year.
Together that is £853 to £1,152 a year. You are a locally employed doctor without a training contract, so no college or exam fee is counted here. 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
Rate depends on your year
Total£292 to £591
✓ HMRC tax back
Medical defenceinvoice.pdf
Defence membership
Published MDDUS rate
Total£80.00
✓ HMRC tax back
LASa typical year
You pay in total£853 to £1,152
HMRC, 40%£324 to £425
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 exam fees when you send a claim. HMRC gives tax back on the fees above when you claim it.
Exams, first two attempts
As a locally employed doctor, your trust pays back royal college exams for your first two attempts. For exams sat in England from 1 April 2026, pay the College as normal, then claim the fee from your employer. You need the College receipt showing the fee and the sitting date.
Without a training contract you cannot get tax back on exam fees, so your trust is the only place an exam fee comes back from. No exam is counted above. From April 2027 your trust will also pay back royal college membership and portfolio fees.
GMC, BMA and medical indemnity
HMRC gives back tax on fees you pay yourself, at your income tax rate. The estimate uses 40% for an LAS, 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.
Neither your trust nor HMRC pays you back unless you ask, so the proof only exists if you kept it. Each fee goes to a different body on a different date, with receipts in different places. A P87 reaches back over this tax year and the last four, so older fees can still be claimed.
- GMC, BMA and medical indemnity fees leave your account on different dates, with no single record.
- Your medical indemnity invoice comes from a different body, so it sits apart from your GMC and BMA receipts.
- Exams are claimed from your trust and everything else from HMRC, so the receipts end up in different piles.
- The P87 needs a year of statements, gathered in one go.
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 (LAS) are typically eligible for £324 to £425 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.