💸 Registrar Essentials: Money, Tax Relief & Expenses

Training to be a GP is expensive. Hundreds of pounds on mandatory GMC fees, RCGP membership, exams, or other job-related costs.

The good news is that you can claim a decent chunk of it back! This might be one of the most valuable articles you read as a GP registrar - it could help you get £500+ back in your pocket, every year, for things you’ve already paid for.

This guide will show you exactly how to set up your HMRC account, which expenses are eligible, and how to make a successful claim in minutes.

🧾 What is Tax Relief and What Can I Claim For?

Tax relief means you get back some of the tax you’ve already paid, to offset the cost of essential job-related expenses, like professional fees or exam costs.

HMRC lets you claim tax relief on professional expenses, as long as:

You paid for them yourself (not reimbursed by employer)
You only use them for work
You paid income tax during the tax year
Your total claim is under £2,500 (for claims above that, you’ll need to file a Self Assessment)

🗓️ Don’t miss out on previous years

You can claim for the current tax year and the 4 previous years, so submitting your tax rebates regularly as a GP registrar can be worth thousands of pounds over the course of your training.

The UK tax year runs from 6 April to 5 April the following year, so keep your receipts and log your expenses each year.

💰 How Much Will I Get Back?

When you submit a claim for expenses, you don’t get the full amount refunded. Instead, you get tax relief on that amount based on your income tax rate. The amount you get back depends on which tax band you're in - which depends on your annual earnings.

Here’s how it works:

Example Expenses Claimed	Basic Rate (20%)	Higher Rate (40%)
£455 (GMC fee)	£91 back	£182 back
£481 (AKT exam fee)	£96 back	£192 back
£1,200 (SCA exam fee)	£240 back	£480 back

✅ This is money back in your pocket and it really adds up across multiple expenses each year.

🩺 Which Tax Band Am I In?

Most GP registrars, especially those working full time in GP placements, will fall into the 40% higher-rate tax band - meaning your claims will be more valuable.

Your tax band is calculated according to your income as below (as of 2025):

💸 How to Claim Your Tax Rebate as a GP Registrar

🔐 Step 1 — Set Up Your HMRC Online Account

If you’ve never claimed before, you’ll need to register with HMRC first:

👉Create or sign in to your HMRC online account

Once you're registered, log in and go to:

👉Claim income tax refund

Choose:

‘Job expenses such as working from home, fuel, work clothing or tools’
(You’ll also be able to select ‘Professional fees and subscriptions’ later)

📄 Step 2 — Start Your Claim

Once you've confirmed you're eligible, HMRC will direct you to a claim form.

You’ll need to:

Select ‘Professional fees and subscriptions’
Enter details and amounts paid
Upload receipts or proof of payment

💡Tip: HMRC will ask for proof at the time of submission so you should download receipts before you get started (see below)

🧑‍⚕️ Expenses You Can Claim

Here are the most common tax-deductible expenses for GP trainees:

🧾 GMC Registration

£455 per year (at time of writing)
Get your receipt from:GMC Online
- Log in → ‘My Fees’ → ‘Receipts’

🧠 RCGP Membership

~£423 annually
Get your receipt from:My RCGP
- Click ‘Manage Membership’ → ‘Order History’

🧪 Exam Fees (AKT & SCA)

AKT: £481 (at time of writing)
SCA: £1,207
Both are paid to RCGP — download your receipts from the same RCGP portal as above.

👥 BMA Membership

~£360-400 annually
BMA fees are also eligible.
Use the BMA tool to get your total expenses:
👉Claiming for professional expenses

🛡️Medical defence fees (MDU, MPS)

Medical defence fees are also eligible.

👕 Uniforms & Laundry Allowance

If you’ve spent any part of your training wearing scrubs or a recognisable uniform (e.g., in A&E, surgical rotations, or even in a GP surgery that requires them), you might be eligible for a small tax break to cover the cost of washing them at home.

HMRC calls this a Flat Rate Expense (FRE).

💸 What is it worth?

For most healthcare staff, the agreed flat rate is £125 per year. This is an allowance you deduct from your taxable income, meaning you get the tax back:
- 40% Taxpayer: ~£50 back per year
- 20% Taxpayer: ~£25 back per year

✅ Why it’s worth a claim:

No receipts required: Because it’s a "flat rate," HMRC doesn't usually ask for proof of your water bills or detergent costs.
The 4-Year Rule: You can backdate this for the current year plus the previous four. For a registrar who has worn scrubs since 2022, that could be a £200+ rebate sitting there.

⚠️ The Reality :

HMRC can be a bit picky about what counts as a "uniform."

Likely to pass: Scrubs worn in hospital rotations or GP surgeries that explicitly require them for clinical work.
Unlikely to pass: General "smart-casual" clothes (chinos/shirts), even if you only ever wear them at the surgery.
The "Laundry Service" Catch: If your workplace provides a free laundry service (those big green bins for scrubs) and you choose to wash them at home instead, you technically aren't eligible.

Verdict: If you've spent significant time in scrubs during your training, it is definitely worth ticking the box on your tax claim. The worst HMRC can say is no!

🚗 Other Common Expenses

Here are some additional costs you may be able to claim for, depending on your role and how your employer reimburses you.

Mileage & Travel for Work
- See article on home to base and mileage expenses
Tools, Equipment & Protective Clothing
- Essential tools (e.g. stethoscope)
- Protective clothing, such as scrubs

🛑 Revision courses and update days are not eligible unless required contractually.

📎 Uploading Receipts & Evidence

Once you've filled in your tax relief claim, HMRC will ask for supporting evidence. This is where you upload your receipts for things like:

✅ GMC annual fee
✅ RCGP membership
✅ AKT or SCA exam fees
✅ BMA membership

📤 You can get your receipts from:

Tips

💡 Don’t wait until ST3 — you can claim at the end of each tax year, or do multiple years at once.

💡 Keep receipts organised — create a folder now so you’re not scrambling later.

💡 Got reimbursed by your employer ? Don’t claim again — you can only claim for what you personally paid and weren’t reimbursed for.

📎 What’s Next?

Ready to claim?

👉Start your claim now with HMRC

Up next in the GP Registrar Essentials series:

🚗 Mileage & Travel Claims – how to claim for home-to-base mileage and home visit mileage.

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