Most GP trainees pay £1,677 in MRCGP exam fees (AKT £470 + SCA £1,207) and never reclaim the tax. Add RCGP membership, GMC annual retention fee, BMA membership, and indemnity — the total eligible amount easily exceeds £3,000. At 20% tax relief, that is £600+ back in your pocket.
What Is Eligible
AKT exam fee (£470). SCA exam fee (£1,207). RCGP membership and exam-related fees. GMC annual retention fee (approximately £434). BMA membership (if you have it). Medical indemnity (MDU, MPS, MDDUS). Relevant professional subscriptions.
What Is Not Eligible
Travel to exams. Revision resources (covered by study budget, not tax relief). Food and accommodation for exam attendance.
How It Works
Tax relief at your marginal rate. Basic rate taxpayer (20%): 20% of eligible costs refunded. Higher rate taxpayer (40%): 40% refunded. For a basic rate taxpayer with AKT + SCA fees alone: 20% of £1,677 = £335 back. With GMC, RCGP, and indemnity added, the total reclaim is typically £600-800.
How to Claim
Self Assessment tax return. If you already file a return, add professional fees and subscriptions under employment expenses. Form P87. If you do not file a tax return, complete form P87 (available on HMRC website) and post or submit online. Phone HMRC. You can call HMRC and claim over the phone — the simplest method for straightforward claims.
Backdating
You can claim for the current tax year and the previous 4 tax years. If you have never claimed, you may be owed 4+ years of tax relief. The backdated claim can be substantial.
The Most Common Mistake
Not claiming at all. The process takes 15-30 minutes. The return is hundreds of pounds. There is no good reason not to do it.
RCGP and GMC are on HMRC's approved list of professional bodies — eligibility is automatic. You do not need to argue the case.
Where iatroX Fits
iatroX is free — no tax relief needed. But it is worth noting alongside the paid tools and fees you are reclaiming tax on.