Doctor and Locum Tax Rebate Calculator, 2026/27

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.

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.