Claiming Tax Relief on RCS Fees
The Royal College of Surgeons of England is a HMRC approved (List 3) professional body.
As your membership fees are related to your employment then you may be allowed to claim tax relief on these payments, thereby reducing the cost of your fee.
How do I claim?
Contact HMRC – noting to them that the Royal College of Surgeons of England is an approved (List 3) professional body.
To request a receipt of your membership subscriptions please get in touch with the membership team.
Claiming tax relief against your MRCS and FRCS fees
Trainees who pay for the MRCS or FRCS exam themselves and are employed on a training contract as either Core or Specialty Trainees can claim tax relief. They will need to complete a form (P87) or do so through their self-assessment tax return if they are already in self-assessment or the expenses they've paid amount to more than £2,500.
HMRC have requested that trainees should include with their claim a receipt or other proof of payment for the MRCS or FRCS exam fees. Claims made without this may be delayed as HMRC may have to contact the trainee to request this evidence.
There are three different ways of claiming tax relief on your MRCS or FRCS fees:
- If you complete a self-assessment tax return, you can claim tax relief from your exam fees on the employment page of the return.
- If you do not file a tax return, you can claim tax relief using form P87: Tax relief for expenses of employment, available to download from the HMRC website.
- Complete the template letter.
You can claim a tax refund/relief for the current tax year or any of the previous four tax years.
See the HMRC website for further details, including allowable expenses, eligibility and claiming back tax for past years.