Tax deductibility

If you are a pathology specialty registrar and a UK tax payer both your trainee registration fees and examination fees are a tax deductible expense and you are eligible for full tax relief.  This could save you between 20% and 40% of your fees and you can make a retrospective claim within 4 years of the end of the tax year that you spent the money.

There are a number of ways that you can make a claim to HMRC.  If your claim is for less than £2,500, you can apply online, by completing a self assessment tax form, by printing and posting form P87 or by telephone.  Claims over £2,500 must be made using a self-assessment tax return. Further information about how to claim tax relief is available on the gov.uk website. 

The College will shortly be making a separate application to HMRC for Clinical Scientists FRCPath examinations to be tax deductible.

To contact the College about these issues, please e-mail us