Doctors’ tax rebate, year by year.
GMC, BMA, royal college and indemnity fees you pay yourself earn tax back from HMRC, for this tax year and the four before. Pick your grade each year and see what you’re owed, on HMRC’s rules.
Reimbsr works out the tax rebate and fills out the form for you.
The calculator shows what HMRC owes you. Reimbsr gets your claim ready: you snap or forward each receipt as it arrives, and Reimbsr does the rest for you to check and send.
- Reimbsr works out the tax rebateReimbsr reads each receipt and sorts it: what your trust pays back, and what HMRC gives tax back on, at your rate.
- Reimbsr attaches the receiptsReimbsr keeps each receipt with the fee it proves, so the evidence HMRC asks for is ready with your claim.
- Reimbsr fills out the formReimbsr fills out your P87, HMRC’s form for tax back on work costs, for you to check and send. On the free plan too.
Nothing is sent without you: you check every claim and send it yourself.
What doctors can claim, and what it’s worth.
Costs you pay yourself and your employer doesn’t pay back. HMRC gives you back the tax on them, at the rate you paid: 20% for basic rate, 40% for higher rate.
| Cost | Counts | Typical fee | Tax back at 20% or 40% |
|---|---|---|---|
| GMC annual fee | All of it | £481 | £96.20 or £192.40 |
| GMC registration as an FY1 | All of it | £210 in all | £42.00 or £84.00 |
| BMA membership | 85% of it (HMRC’s rule) | £292 for FY2 to ST2 | £49.64 or £99.28 |
| Royal college or faculty | All of it | RCP £167, RCoA £207 or RCGP £445 for a trainee | At your top rate |
| Medical defence (MDU, MPS, MDDUS) | All of it | From £25 as an FY1 | At your top rate |
| Surgical training (JCST) registration | All of it | £270 | £54.00 or £108.00 |
| Work trips in your own car | HMRC’s rate less what your trust paid | 55p a mile in 2026/27 | At your top rate |
| Royal college exams | No: HMRC doesn’t allow exam fees | ||
| Your commute | No |
Fees from each body’s own fee page, checked on 24 October 2026. What counts: HMRC’s list of approved professional bodies (List 3) and its Employment Income Manual (EIM32520 on exam fees, EIM32545 on doctors’ required training).
How far back you can claim.
This tax year and the four before it. A claim for a year has to reach HMRC within four years of that year’s end, so the oldest year is the one to claim first.
| Tax year | Runs | Claim by |
|---|---|---|
| 2026/27 (this year) | 6 April 2026 to 5 April 2027 | 5 April 2031 |
| 2025/26 | 6 April 2025 to 5 April 2026 | 5 April 2030 |
| 2024/25 | 6 April 2024 to 5 April 2025 | 5 April 2029 |
| 2023/24 | 6 April 2023 to 5 April 2024 | 5 April 2028 |
| 2022/23 | 6 April 2022 to 5 April 2023 | 5 April 2027 |
Questions doctors ask about tax rebates.
Can doctors claim tax back on the GMC fee?
Yes. The GMC’s annual fee (£481) counts in full if you pay it yourself. At 20% that’s £96.20 back a year; at 40%, £192.40. FY1s can claim their GMC registration fees too.
Can I claim my BMA subscription?
Yes, but HMRC only allows 85% of the BMA subscription. On £292, £248.20 counts, which is £49.64 back at 20%. BDA members can claim 90%.
Can I claim royal college exam fees?
HMRC says no: its manual says exam fees aren’t deductible, and a tribunal turned down a hospital doctor who claimed them. In England your trust may pay back some attempts instead. Required training courses are different: if you’re in a training post, paid for one yourself and weren’t paid back, it counts.
Can I claim medical indemnity?
Yes. Subscriptions to the MDU, MPS and MDDUS are on HMRC’s list of approved bodies, so what you pay yourself counts in full.
How far back can I claim?
This tax year and the four before: in the 2026/27 tax year, that’s 2022/23 to 2026/27. Claim 2022/23 by 5 April 2027, or you lose it.
How do I claim, P87 or Self Assessment?
If you don’t do Self Assessment, use HMRC’s online service or the P87 form, for up to £2,500 of costs a year. Over £2,500 in a year, or if you already send a tax return, claim on your Self Assessment return. For this year HMRC usually changes your tax code; for earlier years it sends a refund or changes your tax code.
Do I need receipts?
Yes. HMRC asks for evidence of what you paid before it processes a claim, such as a receipt, invoice or bank statement for each fee. Reimbsr keeps them for you as they arrive.
Can I claim mileage as a doctor?
For work journeys in your own car, but not your normal commute. You can claim the gap between HMRC’s rate (55p a mile in 2026/27, 45p before, then 25p after 10,000 miles) and what your trust paid. On 1,000 miles paid at 28p, that’s £270.00 of relief, £54.00 back at 20%.
Can I claim if my trust paid my fees?
No. You can only claim what you paid yourself and weren’t paid back. If your trust paid part, claim the rest.