Tax relief on medical exam fees during training contracts

Things have moved on from a couple of years ago where following the Dr Banerjee case the relief due was restricted to the exam fees paid to the Royal College of General Practitioners for the Applied Knowledge Tests and the Clinical Skills Assessment. These are now readily accepted by HMRC as deductible provided you are under a training contract that requires you to pass these exams to qualify and where the doctor has to pay the costs of these themselves.

Claims can now be done for and have been accepted for exam fees where there is a requirement to pass the examination to qualify with whatever skill is covered under the training contract.

It is no longer restricted to General Practitioners or top fees paid to the RCGP. We have had relief for exam fees paid to the Royal College of Anaesthetists for FRCA examination fees and we are sure that similar examination fees will have been paid to other Royal Colleges which will be allowable. It should also apply to exams fees paid to the Royal College of Surgeons and the MRCP(UK) and SCE examination fees. Also, fees paid to the Royal College of Psychiatrists for the MRCPsych exams are eligible for relief.

The main thing is you are under a training contract and have to both pay the fees and pass the examination to move on to the next stage in your career.

Remember that claims for tax relief are restricted to the last 4 years so you don’t have a long time to claim. If we can help give us a call on 0141 221 2257.