An MRCS tax rebate can cover the fees for the MRCS Part A and Part B exams. HMRC’s manual lists both exams among courses it accepts for relief, but only for doctors employed on a training contract. RCS England backs this for core and specialty trainees on a training contract who paid the fees themselves.
That training contract condition matters because exam fees don’t normally qualify for tax relief at all. HMRC’s starting point is that a professional exam can help you do your job better without being part of the job itself, and that keeps the fee out of the general rule for work expenses.
This page explains the exception that lets relief through, how to check whether your contract meets it, and what it’s worth across two tax years. The answer depends on your contract, who paid the fees, and the income tax you paid in each year.
Your GMC registration is a separate fee with its own rule, explained on the GMC tax rebate page.
Why an MRCS tax rebate needs an exception
HMRC’s guidance on examination fees says fees for sitting professional and other exams aren’t tax deductible under section 336, the general rule for employees’ expenses.
The same guidance points to a hospital doctor who was refused relief for sitting external exams. The leading case it cites involved an articled clerk refused relief for a Law Society exam fee. That’s the backdrop: an exam fee needs something more than the usual rule before relief is possible.
Membership subscriptions are another matter, dealt with body by body in the healthcare worker tax rebate FAQs.
The training contract test for MRCS tax relief
That extra ingredient comes from a 2010 Court of Appeal case, Banerjee, in which a doctor employed on a training contract won relief for training costs.
HMRC’s guidance on training costs sets out what has to be shown, using the contract and other documents:
- Training must be an intrinsic part of the duties the contract sets out.
- Your other duties must give the practical side of that training, complementing the external part.
- The external training must be mandatory, though being compulsory isn’t enough on its own.
- Failing to complete it and gain the qualification must stop you continuing in the role you’re training for.
The same page describes a doctor who held a National Training Number and had to attend mandatory courses, yet was refused because there was no training contract.
Part A and Part B on HMRC’s list
HMRC keeps a list of medical courses and exams it accepts for relief, and MRCS Part A and MRCS Part B both appear under the Royal College of Surgeons. HMRC says the list isn’t exhaustive, and the contract still has to meet the training contract test.
RCS England says core and specialty trainees can claim if they’re on a training contract and paid for the MRCS out of their own pocket.
MRCS tax relief across two tax years
If you sit Part A and Part B in different tax years, each fee goes into the claim for the year you paid it. Here’s how that works with invented fees and a 40% tax rate:
- Pay a Part A fee of £650 in the first tax year, giving relief of £260 for that year.
- Pay a Part B fee of £1,050 in the following tax year, giving relief of £420 for that year.
- Add the two years together for £680 in total, claimed as two separate tax years.
Exam fees here are invented for the example. Real fees and tax rates change, so check what you paid and the rates for each year. Relief in each tax year tops out at the income tax you paid in it, which matters in a year with large exam bills.
RCS England puts the time limit at four tax years back, plus the one you’re in now. Once a year has passed, any relief due for it comes as an MRCS tax refund or through a tax code change.
Backing an MRCS tax refund claim
RCS England points to the employment page of a Self Assessment return, or form P87 if you don’t file one, and GOV.UK says a claim sent by post has to be on form P87.
The college adds that HMRC asks for a receipt or proof of payment, and that claims without one may be delayed. GOV.UK’s Check if you can claim work related expenses service also lists an ‘other expenses’ category.
Keep a copy of your training contract with the receipts. If HMRC queries the claim, the contract and related documents are what show the training contract test is met.
For the general claim routes and evidence rules, see the healthcare worker tax rebate guide.
Checking you qualify for an MRCS tax rebate
An MRCS tax rebate depends on your contract more than the exam.
Exam fees normally get no relief, but HMRC accepts MRCS Part A and Part B where you’re employed on a training contract that meets its test and you paid the fees yourself.
Before claiming, check your contract against the conditions above, find the receipts for each exam, and match each fee to the tax year you paid it in.
Take off anything your employer paid towards the fees, then apply that year’s tax rate to the rest.
The doctor tax rebate guide looks at what else doctors in training can claim.
Key Takeaways
- Exam fees are not normally deductible under the general rule for employees’ expenses.
- HMRC accepts relief on MRCS Part A and Part B for doctors employed on a training contract that meets its test.
- RCS England says contracted trainees who fund the exams themselves can claim.
- Each fee goes into the claim for the tax year you paid it, capped at that year’s income tax.
- Holding a National Training Number without a training contract wasn’t enough in the case HMRC describes.
Written by:
Tax Rebate Services Editorial Team
Reviewed by:
Tony Shanks
,
qualified Taxation Technician (ATT)
Last updated:
This article provides general information and is correct as at the date shown. It isn't personalised tax advice — for help with your own circumstances, speak to a qualified adviser or HMRC.
