Can I claim RCN Tax Relief?
As a member of the Royal College of Nursing, you qualify to receive a tax rebate on 100% of your subscription fees and this applies to the last 4 tax years.
HMRC has an agreement in place with the RCN to allow tax relief on their members subscription fees.
They also allow nurses to claim back tax relief on some other expenses they incur to perform their duties.
Whether you work in the NHS, private healthcare, or community settings, these tax relief opportunities apply to you as long as you pay for eligible expenses yourself.
As part of the claims process you can also get a new tax code which raises your tax free personal allowance and decreases your tax bill whilst you’re a member of the RCN.
That’s quite a saving, considering how many years you could be working for.
This guide aims to simplify the RCN tax relief process, helping you understand exactly what you can claim, how to claim it, and what documentation you’ll need.
What tax relief am I eligible for as a nursing professional?
As a UK tax-paying member of the Royal College of Nursing, you are eligible to claim tax relief on:
- RCN membership fees.
- NMC registration fees.
- Some Union fees for example UNISON.
- Uniform laundry flat rate expense usually worth £185 per year.
- Shoes, socks, and tights flat rate expense worth £18 per year.
- Nursing Standard subscription.
- Travel costs; have you used your own vehicle to travel to different temporary work locations?
- Exam and training costs: Some exam and training fees. Update courses that are not contractual obligations and revisiion courses are not usually allowable.
To qualify, your membership fees and other expenses must be paid by you (not your employer) and they must directly relate to your current job.
Our healthcare worker tax rebate guide covers common tax rebate opportunities for other job titles in the health industry.
Is there a deadline for claiming tax relief?
Yes. You can claim tax relief for the current tax year and the previous four tax years. This means if you haven’t claimed before, you could receive a substantial backdated payment.
After the four-year period expires, you can no longer claim for those expenses.
How much tax relief can I claim on my RCN fees?
The amount you can claim depends on your tax situation and the annual cost of your fees.
As a general guide:
- Basic rate taxpayers (20%) can claim up to 20% of their RCN membership fees.
- Higher rate taxpayers (40%) can claim up to 40% of their RCN membership fees.
- Additional rate taxpayers (45%) can claim up to 45% of their RCN membership fees.
The same value of tax relief is applied to all other allowable work related expenses.
What documentation do I need to make a tax relief claim?
For professional membership fees and subscriptions:
- Proof of payment for example statements from the RCN showing what you have paid them.
For uniform costs:
For uniform maintenance, shoes and tights, HMRC has set flat rate allowances that don’t require receipts.
- If claiming actual costs: receipts for laundering or repair expenses
- If claiming flat rate expenses: no receipts required
For tools or equipment:
- Receipts for repair or replacement costs
For mileage and travel:
Travel records detailing dates and locations along with evidence to show any employer reimbursement.
Courses and exams:
Receipts for payments made and documentation from your employer confirming the course or exam requirement.
How do I submit my RCN tax relief claim?
To process your RCN tax rebate claim you need to claim through HMRC either online or by post.
- Online: Use the HMRC online service.
- Form P87: Complete this if your expenses are less than £2,500 per tax year and post it to HMRC.
- Self assessment: If you complete a self assessment tax return, include your claim on your return.
- If you have claimed in the past you should be able to do it over the phone by calling HMRC.
For most RCN members, the online process is straightforward and recommended.
The process of claiming tax relief for your RCN membership fee varies depending on whether or not you complete a self-assessment tax return in the year when you make your claim.
Using P87 form or online submission for NMC tax refund:
If nurses do not need to file a tax return they can utilise HMRC form P87 to submit their RCN claim.
The HMRC’s online claim format which is submitted directly to their expenses department to process.
The P87 form can be filled out electronically or downloaded and sent via mail to HMRC.
It is worth noting that one P87 form allows individuals to claim for up to four consecutive years, which makes it convenient for submitting multiple years’ worth of RCN rebate claims.
NMC tax refund through self assessment:
Individuals who earn £2500 or more in employment expenses or have other reasons such as self employment will need to file a tax return.
For those who do complete a tax return, it is crucial to include the value of their RCN membership fee along with other necessary information.
How long does it take to process a tax relief claim?
Once submitted, most straightforward claims are processed within 12 weeks of submission. If HMRC requires additional information, this may extend the processing time.
After approval, you’ll typically receive the tax relief through an adjustment to your tax code for the current tax year, meaning you’ll pay less tax each month.
For past tax years you will usually receive a lump sum payment. HMRC will typically deposit the refund into the bank account specified on your P87 form or issue a cheque by post if you prefer.
P800 tax calculation detailing your professional fees
When you make a claim for a tax rebate with NMC, HMRC will send you a P800 tax calculation letter for each tax year of your claim.
This letter will provide detailed information on how HMRC has calculated your tax refund. It’s important to review each calculation carefully and notify HMRC if you believe there are any errors.
Will my tax code change after I have claimed?
Once the P87 form or the tax return is processed by HMRC expect a change in your tax code.
HMRC will update your tax code to incorporate the annual value of your NMC membership fee, as well as any other eligible professional fees and reliefs.
This adjustment ensures that in future tax years, you receive appropriate tax relief on your employment expenses by reducing the amount of income tax deducted from your salary.
If at any point you stop paying membership fees to RCN or no longer receive allowances included in your current tax code it’s important to inform HMRC so they can make necessary amendments to your tax code.
