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Tax relief on exam and training costs

This page provides information on how you may be able to claim tax relief on exams and training.

The College has been investigating the potential for claiming tax relief on the cost of professional examinations and fees and is delighted to announce that trainees may be able to claim tax relief/refund for the current tax year or any of the previous four tax years on the following:

  • Annual membership subscriptions
  • Trainee Registration Fees
  • Subspecialty fee or ATSM fees
  • Examination fees

Any tax rebate awarded will be dependent on your individual tax status. As an example, for those that pay tax at 40%, the relief, following personal payment of the 2014 annual membership subscription of £518.00, could be as much as £148.00.

To claim tax relief you will need do so through your self-assessment tax return, or complete a tax form (P87) if the allowable expenses are less than £2,500 in the tax year, or complete the template letter found here. More can be found on the Gov.uk website.

It is likely that you will need to submit relevant receipts to the HMRC, in support of your claim. In order to allow HMRC to handle any claims as efficiently as possible, HMRC have requested that trainees are informed that they should include with their claim a receipt or other proof of payment for the fees above. Claims made without this may be delayed as HMRC may have to contact the trainee to request this evidence. If you need to obtain a receipt from RCOG, please allow plenty of time for this to be sent to you.

RCOG has specific guidance and resources for those wishing to claim.

Please note that the RCOG cannot advise you about your personal tax affairs, nor can we provide you with any advice or assistance in making claims to the HMRC. We are unable to enter into any communication on an individual basis with you on this subject.

Elsewhere on the site

Trainee representatives
Contact details for the RCOG Trainees’ Committee, who can provide advice and support
Useful resources for trainees
Additional sources of information, including useful contacts at the RCOG for trainees