If you are a Doctor then there are no doubt costs that you are probably paying for as part of doing your job, including BMA and other professional memberships. The great news is that if you are employed by the NHS HMRC allows you claim tax relief for these costs and the process to claim does depend on your circumstances.
BMA Tax Relief
As a doctor you are able to claim tax relief for your professional memberships and governing body subscriptions. HMRC sets out a list of professional memberships that you can claim which you can find in full HERE but it includes memberships to bodies such as the GMC and BMA.
Medical Clothing Tax Relief for Doctors
Generally speaking you can claim tax relief for anything you buy the is wholly, necessarily and exclusively used in your job. So if you have paid for any equipment or medical clothing you have used for work then you should be able to claim tax relief. Typical examples include:
- Scrubs (including laundry costs);
- Operating glasses.
What Other Expenses Can You Claim?
As with everyone else, you cannot claim for your travel from home to work. However travel to a locations outside of the normal place of work may be claimed, along with any subsistence costs. So for example, if you are sent to an alternative location for a days work then you can claim for any travel costs from your main place of work to the temporary place of work.
If you are a doctor or consultant who works across one of more hospital then it is advisable to seek professional advice before claiming travel and subsistence costs**.
**Subsistence means a small meals while you are out and about (like a meal deal);
You can claim mileage if you use your car once you have established that you can claim for travel costs for the particular journey in question. The amount of mileage you can claim is set out by HMRC and the current approved mileage rates are 45p for the first 10,000 miles and 25p thereafter.
What You Can’t Claim
Claiming tax relief on training courses and books is a very grey area and if you are in doubt then seek professional advice before making a claim because they have been the subject of much dispute between HMRC and Doctors over the years.
In general HMRC allows you to claim tax relief for training courses and books where they are an intrinsic part of the employment and one of the duties of the employment. In these cases the costs of travel to the events, course fees and other associated costs met by the employee are deductible.
However where you choose to attend courses costs by your own choice or to maintain your continual professional development, then you cannot claim for the costs of training or incidental subsistence.
How to Claim BMA & Allowable Expenses Tax Relief for Doctors
Firstly you must make sure you keep all your receipts for the costs you wish to claim for. Then there are a couple of ways to make your claim:
Expense Claims Up to £2,500
- Completing a P87 form online HERE and returning the form by post to the address included at the end of the form;
- Online by either creating an online account or accessing your exiting HMRC account HERE;
- Phoning HMRC on 0300 200 3300, if you have claimed successfully before. Make sure you have your national insurance number ready;
- On a self assessment tax return, if you complete one already for other reasons.
Expense Claims over £2,500
You can only claim for your uniform tax rebate using a self assessment tax return. You need to register with HMRC, which you can do HERE, in order to complete your self assessment tax return online. The HMRC registration process can take up to 10 days and once it is completed you will receive a letter from HMRC with your UTR number (Unique Taxpayers Reference). Keep this safe as you will need this code to file your Self Assessment Tax Return.