Doctor and Locum Tax Rebate Calculator, 2026/27

Doctors, locums and other healthcare professionals often miss tax relief on GMC and royal college fees, professional indemnity, courses and mileage. Enter your typical annual costs and tax band to see the rebate you may be entitled to claim, often backdated up to four years.

The doctor and locum tax rebate calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.

If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. Assumes GMC, BMA, royal college and defence body subscriptions on HMRC's approved list are allowable in full, along with unreimbursed exam, course and CPD costs directly related to your role. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under personal & self assessment tax. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.

Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.

Doctor and Locum Tax Rebate Calculator

Your figures

Result, 2026/27

Total allowable expenses this year

£2,825

Estimated tax rebate for this year

At your 40.0% marginal rate
£1,130

Potential rebate if backdated 4 years

Assuming similar expenses and tax rate each year
£4,520

Mileage relief included above

£825

Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.

Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.

How this is calculated

Doctors and other healthcare professionals employed under PAYE can claim tax relief on professional subscriptions to bodies on HMRC's approved list, such as the GMC, BMA, royal colleges and medical defence organisations, provided the subscription is a condition of doing the job or clearly relevant to it.

Course fees, exam costs and continuing professional development that maintain or update existing skills, rather than training for a completely new role, are also generally allowable, as is mileage for travel between sites that is not simply an ordinary commute to a single fixed base.

The calculator adds these costs together, applies your marginal tax rate to give the tax value of the relief, then multiplies by four to illustrate what a similar backdated claim across the maximum four-year window could be worth, since many locums and doctors have never claimed before.

Common expenses often missed

Royal college and specialty association fees, GMC retention fees, medical defence organisation subscriptions, exam fees for postgraduate qualifications, mileage between hospital sites or practices, and the cost of specific required equipment are frequently overlooked, particularly by junior doctors and locums moving between placements.

Locums working through an agency or their own limited company have a different set of rules again, since business expenses are typically claimed through the company or self-assessment rather than as an employee expense claim.

How to claim

Employed doctors typically claim through a P87 form or self-assessment if they already file a return, and can backdate claims up to four tax years from the end of the year the claim relates to, so it is worth reviewing several years of expenses at once.

Keeping receipts, subscription confirmations and a simple mileage log through the year makes any claim, and any HMRC query about it, far more straightforward to support.

What this means for your company

Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.

Frequently asked questions

Can I claim tax relief on my GMC fee?

Yes, GMC registration fees, along with BMA and most royal college subscriptions, are on HMRC's approved list of professional bodies, so employed doctors can claim tax relief on them each year.

How far back can I claim?

HMRC generally allows claims to be backdated up to four tax years from the end of the year in question, so it is often worth reviewing several years of unclaimed subscriptions and mileage at once.

Can locums working through their own company claim the same way?

Not quite. A locum operating through a limited company usually claims these costs as company expenses rather than as a personal employee expense claim, which changes both the mechanics and the tax saving involved.

Does my employer reimbursing some costs affect the claim?

Yes, you can only claim tax relief on costs you were not reimbursed for, so any amount your employer or trust already paid or reimbursed should be deducted from the total before working out the relief due.

These calculators are provided for general illustration and do not constitute tax or financial advice. Results depend on the accuracy and completeness of the information entered, and on circumstances this tool cannot capture, including residence, other income, reliefs, group structures and prior-year positions. Rates and thresholds are those published by HMRC for the tax year selected and may change. You should not act, or refrain from acting, on the basis of these figures alone. For advice specific to your company, book a free consultation.

Key tax terms explained

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