Are you claiming all the tax-deductible expenses you can?

As a medic, during an average working day, you often incur expenses to enable you to carry out your role as a medical professional. The good news is that you can claim tax relief on some of those costs.

Claiming back expenses may seem time-consuming and too much effort, but it’s important to remember that many small costs can add up to quite a significant sum of money. Plus, it’s great to find out you can claim back the cost of something, especially when you find it relates to the fact you are just doing your job!Tax-deductible expenses doctors and dentists can claim

What expenses can I claim for?

Fees and subscriptions

Professional Fees and Subscriptions are not restricted to the BMA, GMC & MPS. There is a long list of professional bodies approved for tax relief. Maybe you are already a member of one of these, or you are putting off becoming a member due to costs, if this is the case, it’s worth clicking the link below.

Approved professional organisations and learned societies >

Business Mileage 

Your commute to and from your workplace is excluded. However, you can claim mileage if you need to travel to that super important training or professional development event in another city, which is a bonus given the rising cost of living.

Equipment essential for your job 

Perhaps a stethoscope is essential for your particular role, or a pair of those on-trend rubber clogs that appear a universal must for medical professionals?!

Still, studying? What about exams that you’ve already paid

When it comes to exams before 2010, HMRC saw these as career progression. Therefore, you were unable to claim exams as expenses. Due to a high court judgement, you can now claim the cost of exams, which is compulsory to your training contract.

How do you claim your expenses?

The best place to see how to claim expenses is on the HMRC website. If the total costs of these expenses are under £2,500 in a tax year, there is a simple form to complete for each tax year you want to claim in. Any amounts over £2,500 you will need to claim via your self-assessment.

Timeframes for claiming expenses

HMRC will allow you to claim expenses that have arisen in the previous four years from the current tax year we are in1: You may need to scroll left and right if you’re viewing the table below on a small screen.

Tax Year Tax Year Ended On You Must Claim By
2018-19 5 April 2019 5 April 2023
2019-20 5 April 2020 5 April 2024
2020-21 5 April 2021 5 April 2025
2021-22 5 April 2022 5 April 2026
2022-23 5 April 2023 5 April 2027

A cautionary note!

These days “passive income” is all the rage with extra earnings on the “side”, for example, rental income on a Buy to Let property or maybe Youtube/Instagram fees for being such an amazing influencer – in instances such as these, or similar you need to declare it.

Should I use an accountant?

Filling out any forms to send to the HMRC can be complex, and it is advisable to engage the services of an accountant or tax adviser to help with what you can and can’t claim.

What can an independent financial adviser do?

Accountants can help with submitting returns and associated work. However, you should expect an IFA to help plan for your future by discussing your personal tax situation. They will certainly take into account your earnings, the source of those, any allowances and possibly those of your spouse/partner and children too. It seems not a year goes by without the Chancellor tinkering with taxation in some way, or another to either close off opportunities or indeed open up new ones so your adviser can help!

You can contact Vincenzo, also known as Vinny, by emailing Vincenzo@legalandmedical.co.uk to discuss your current financial situation and how you can plan accordingly for a tax-efficient future.

Tax is dependent on your own circumstances and personal situation, and is subject to changes based on UK legislation and taxation regime. This article is based on our understanding of current legislation.

Will you be submitting your tax-deductible expenses this year?   Let us know by adding a comment below.

1 https://www.litrg.org.uk/tax-guides/tax-basics/how-do-i-claim-tax-back

This article was first published in August 2016. It has been revamped and updated for accuracy and comprehensiveness in March 2023. This article is not specific advice. We would always suggest that you get specialist advice in this area.

Legal & Medical Investments Ltd is authorised and regulated by the Financial Conduct Authority. The Financial Conduct Authority does not regulate tax advice. The tax reliefs referred to are those currently applying in the United Kingdom to UK Tax Residents. These tax reliefs are liable to change. The value of any tax relief available will depend upon the individual circumstances of the taxpayer.

18 thoughts on “Are you claiming all the tax-deductible expenses you can?

  1. Dr Abdy

    Thank you so much for your clear explanation.
    I understand that the courses, exams and CPD fees might not be acceptable by the tax officers but what about the devices we normally use for research and readings like laptops and tablets?

    Reply
    1. Max Spurgeon

      Hi Dr Abdy
      This question is probably one better answered by your accountant. In my experience it can depend on how you are set up, ie solely NHS or NHS and private income.
      Kind Regards

      Max

      Reply
  2. Susana Moreira

    Hi,
    I have a very intriguing question. Are the appraisal / revalidation fees tax deductible? It’s quite a lot of money and, from my point of view, it’s an obligation all doctors have and not something we do for career progression.
    Thank you for your help.

    Reply
    1. Max Spurgeon

      Hi Susana
      I want to give a definitive answer, but seldom is life that straight forward. This firmly falls into the realms of accountancy, so i asked an accountant. The answer was, it depends on a number of factors…. Therefore I think you would need to ask your accountant, if you do not have one then let us know as we deal with a number of accountants who specialise with medics.
      Sorry not to be of more help on this one.

      Kind Regards

      Max

      Reply
      1. Susana Moreira

        Hi Max,

        Thank you so much for your answer.
        I would really like if you could then give me the contact of one of the accountants you mentioned.
        Thank you for your attention.

        Kind regards,

        Reply
  3. Julianna

    You can only include the medical expenses you paid during the year and you can only use the expenses once on the return. You must reduce your total deductible medical expenses for the year by any reimbursement of deductible medical expenses and expenses used when figuring other credits or deductions. This is true whether you receive the reimbursement directly or it is paid directly to the doctor, hospital, or other medical provider.

    Reply
  4. Michael Bennett

    In my tax year 2016/17 I had a knee replacement privately, for which I paid £11750.00 from my own funds. I am 82, a pensioner depending on pensions only.
    I pay tax on income over £11500.00 can I use my medical costs for tax relief.

    Reply
    1. Max Spurgeon

      Dear Mike,
      I hope it was money well spent. This typically falls into the realms of accountancy, but i am unaware of any scheme that allows tax relief for private medical operations.

      Kind Regards

      L&M Team

      Reply
  5. Ed

    Hi,
    So are these expenses above and beyond the job expenses and professional subscripsions fees? I have never claimed any of my expenses however on my tax code letter from HMRC I have the above 2 items listed together with Personal allowance.
    Thank you

    Reply
    1. Owen Beswick

      Hi Ed

      I think the way to approach this is to be honest with yourself and ask yourself the question “Is the expense I’m incurring work related in any way?” If it is, then claim for it or a proportion of it!

      Any expense incurred that is directly related to being a doctor is “allowable” against your income. This includes the “obvious” expenses of subscriptions and memberships but other “expenses” are allowable. For example, I have a number of maxillofacial clients who make/made a claim for their “loops”. They also claim for a proportion of the cost of a laptop. The justification for this is that the laptop is essential to their work (high definition photos etc.)

      It’s strange that you have the items listed on your return which suggests that you have made a claim previously (maybe in the dim and distant past!). Very often HMRC will adopt the attitude that, if you have claimed for something once, then it is an ongoing claim and will adjust your code accordingly, every year. I would be inclined to look back at previous codings and see how long it’s been applied for. I would then check to see if you have claimed/are claiming, enough.

      Best wishes
      Owen

      Reply
  6. Gp with an otoscope

    I tried to claim for an otoscope which I use for work. My work does not provide any otoscopes and I need to use this daily when seeing patients with ear pain and children with temperatures. HMRC has declined this on the grounds hat they do not think I use this solely for work. I am intrigued as to other possible uses of an otoscope and will now carry it with me wherever I go to see what else I can use it for outside work. The HMRC advise that I will need to fill in a self assessment form if I want to continue my claim. As the otoscope cost £60 I assume this is simply a deterrent since it would be a waste of time to fill in a long form for a £12 refund!

    Reply
    1. Owen Beswick

      Hi there

      Depending on your current highest national tax rate, you should probably be completing a self assessment form every year anyway as it is an opportunity to claim tax relief on anything that you use for work purposes plus subscriptions, memberships etc. The self assessment form is not difficult especially for those who are “employed”. I would recommend that you complete the necessary paperwork. If you are a higher rate taxpayer, then you are saving £24 on a £60 purchase.

      Best wishes
      Owen

      Reply
  7. James Sell

    Payment for actual time when travelling to carry out presentations overseas – agreed travel time. Is this treated as an expense or income for tax purposes?

    Reply
    1. Owen Beswick

      Hi there,

      If you are receiving a payment in lieu of time spent then my immediate feeling is that this would be treated as income. It would be an expense if you were meeting the cost of flights and then being reimbursed. However, I would advise that you seek the opinion of an accountant to be on the safe side!

      Best wishes, Owen

      Reply
  8. Vasiliki Alexopoulou

    Hello! I would like to claim taxes back from travelling to my place of work with my own can. How do we define permanant place of work since we rotate jobs every 4-6 months?

    Reply
    1. Owen Beswick

      Hi there

      As this is classed as a commute to your normal place of work (regardless of this changing every 4-6 months), then you are not able to claim mileage as a deductible expense.

      However, there are other expenses like; professional subscriptions that could be claimed.

      Best wishes, Owen

      Reply
  9. Ali

    I do non-resident on calls i.e, I get called from work between 1700 to 0800 every once a week, once every day or so I have to go to hospital during these times to see a patient. Can I claim that mileage expense?

    Reply
    1. Owen Beswick

      Hi there

      I think this is probably a question for an accountant. My initial gut feeling would be “No” as this would probably be classed as a commute, which, therefore, wouldn’t be a claimable expense.

      Best wishes, Owen

      Reply

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