Tax Relief & Refunds

Tax relief means paying less tax or getting a tax rebate for work-related expenses. Many junior doctors miss out on potential tax refunds by not understanding their relief options.

To qualify for tax relief, expenses must be:

  • Paid with your own money
  • Used only for work
  • Not reimbursed by your employer
  • Related to your job duties

Claimable Expenses

Professional Membership Fees

  • GMC registration fees
  • Medical defence organisation subscriptions
  • BMA membership
  • Specialty college membership fees

Medical Courses and Examinations

  • Course fees for professional development
  • Examination fees
  • Conference attendance (if relevant to work)

Work Equipment

  • Stethoscopes
  • Theatre shoes
  • Scrubs (if not provided)
  • Medical books and journals

Travel

  • Travel to temporary workplaces
  • Travel between different work locations

How to Claim

For claims up to £2,500

Use form P87 to claim tax relief. This is the simplest method for most junior doctors.

For claims over £2,500

You'll need to complete a Self Assessment tax return.

Time Limits

You must claim within four years of the end of the relevant tax year.

Tax Relief Calculation

Tax relief is calculated based on the expense amount and your tax rate.

Example:

£100 work expense at 20% tax rate = £20 tax relief

Important Notes

  • Claims are subject to HMRC's discretion
  • Individual circumstances determine eligibility
  • Specific rules apply if you work abroad
  • Keep all receipts and records

Remember: This is guidance only. Tax relief depends on your individual circumstances and HMRC's assessment of your claim.

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