Can I claim tax relief on my GMC fees?
Yes. Members of the General Medical Council can claim tax relief on GMC subscriptions.
As it is mandatory for all practising medical doctors to have membership and you’ll normally have to pay for it yourself, there is tax relief available on 100% of your membership fee.
How far back can I claim a GMC tax rebate?
You can reclaim a GMC tax rebate for the last four tax years. This will result in a rebate of tax already paid and a change to your tax code.
The tax code alteration will represent the GMC tax relief claimed and consequently less income tax will be paid in all future tax years, unless your circumstances change.
What other tax reliefs can GMC members claim for?
As a doctor you probably incur other work related expenses that are allowable for tax relief and can be claimed for at the same time as your GMC subscription.
GMC members can also claim for:
- Membership fees into other professional bodies for example the British Medical Association (BMA).
- Medical Defence Union (MDU) subscription or other mandatory insurance.
- Travel – if you need to use your own car or public transport to travel to ‘temporary’ locations (usually classed as less than 24 months in duration). Business mileage incurred through using your own car for work purposes can be reclaimed if you are not reimbursed the full approved mileage rates tax free from your employer.
- Books and equipment (e.g. stethoscope or specialist footwear).
How do I claim my GMC tax relief?
To make your claim for GMC tax relief and other work related costs and subscriptions you will need either a form P87 or a self assessment tax return.
- A P87 is a form specifically for claiming back employment expenses under £2500 in that tax year. It can be downloaded and printed to post to HMRC or you can fill it in and submit it online.
- If you are already in self assessment and have to complete a tax return you should include your GMC subscription costs in the employment section of your tax return.
- If you don’t already complete a tax return and have employment expenses worth £2500 (in any one tax year) you will need to submit a tax return to claim back your work related costs. You should complete a form SA1 online which tells HMRC you need to complete a tax return. HMRC will then send you a ten digit UTR number and open a self assessment record so you can submit a tax return.
If you’ve made a successful claim in the past you can usually call HMRC to adjust any expenses (either up or down) that are included in your tax code.
GMC tax rebate and your tax code
Once HMRC has completed the processing of either your P87 form or tax return, you can expect to receive a revised tax code that takes into account your annual GMC membership fee, as well as any other professional fees and allowable reliefs.
By updating your tax code in this manner you will receive tax relief on your employment expenses by a reduction in the amount of income tax deducted from your pay.
It is important to note that moving forward, you must still include your BMA membership fee when filing future tax returns if it is applicable.
