2 November 2026

As a doctor in the UK, you can significantly reduce your taxable income. Yes, if you start claiming tax relief on the professional expenses you pay to do your job. You just need to follow a general rule. The rule is that expenses must be wholly, exclusively, and necessarily incurred in the performance of your duties. This guide breaks down the essential tax deductions for doctors for the 2026/27 tax year. If your schedule is completely packed and you would rather hand over the process so our specialist accountants for doctors can manage the paperwork for you, just reach out to us today. Tax Deductions for Doctors: What Expenses Can You Claim? Below are the tax-deductible expenses for doctors. If you get an understanding of these specific tax deductions for doctors, it will help you claim every penny back. GMC Annual Retention Fee If you pay the GMC annual retention fee yourself, you can claim it. But if your employer or trust reimburses you, you cannot claim it again. Employed and self-employed doctors can both claim this one. It is one of the most straightforward tax deductions for doctors to secure. Professional Subscriptions (BMA, Royal Colleges and similar) The body needs to be on HMRC’s list of approved professional bodies. And luckily, most of the big names are. It is worth checking your own subscriptions against the list, though. Because the rules are quite strict. Medical Indemnity Most NHS hospital work is covered by Crown indemnity. So employed doctors often pay nothing. But if you pay your own cover for private work, locum shifts or GP work, it is a tax-deductible expense for doctors. Yes, in most cases. Though for the self-employed it’s fully allowable. If you are able to secure tax deductions for doctors on these heavy premiums, it can literally save you thousands. Mileage And Business Travel Business travel counts towards claimable expenses. But your normal commute never does. The approved rate is 55p per mile for the first 10,000 miles in the tax year, and 25p after that. Employees can only claim the difference if their employer pays less than that rate. If you rotate between hospitals as a trainee, travel to a placement can sometimes count as temporary workplace travel. It actually depends on how long the placement lasts. So you need to check travel relief before you claim. Locums can often claim travel between different assignments. Travel to a long-term regular base is a no. Courses, Exams And CPD You can claim courses that keep your current skills up to date. You can’t claim ones that qualify you for a new role. So you need to keep the course outline and your reason for taking it. Getting these tax deductions for doctors approved requires good record-keeping. Scrubs And Uniform Washing If you must wear a uniform or scrubs and wash them yourself, you may be able to claim the laundry cost. It is a small claim. But still it matters. Because small claims will add up over four years. Medical Equipment And Tools Stethoscope, diagnostic kit, a decent work bag. Self-employed doctors can claim equipment through capital allowances. The Annual Investment Allowance is £1 million. So most doctors can deduct the full cost in the year they buy it. Employed doctors can only claim if the item is genuinely needed for the job and not provided by the employer. And that is quite rare. Locum Agency And Accountancy Fees If you’re self-employed or have a company, agency fees and accountancy fees are allowable. Many people forget the second one. Phone, Broadband And Software Claim the business share only. If you use your phone half for work, claim half. Keep a rough record of how you worked it out. Home Office Costs This is one of the biggest shifts in tax deductions for doctors this year. Until 5 April 2026, employees could claim £6 a week, or £312 a year, for working from home without receipts. From April 2026, employees can no longer claim a tax reduction from HMRC for extra household costs caused by working from home. Your employer can still pay you a homeworking allowance tax free, but only where there’s a genuine requirement to work from home. So if you do telehealth, reporting or admin from home, ask them. Self-employed doctors are different. You can still use the simplified flat rate of £10, £18 or £26 a month, based on hours worked at home (25 to 50, 51 to 100, or 101 and over). Or you can claim a fair share of your actual costs. Conferences, Journals And Books These can be claimed if they’re needed for your current job, not just useful. Self-employed doctors have an easier time here, because the test is a bit looser. Pension Contributions Pension is probably the strongest tax relief for doctors. NHS Pension contributions get relief automatically through payroll. The annual allowance is £60,000, though it tapers down for very high earners. If you’ve not used your full allowance, you can carry unused amounts forward from the previous three tax years. Limited Company Costs Plenty of locums and private consultants work through a company. Costs that are wholly and exclusively for the business come off before corporation tax. Employer pension contributions count too. The tax deductions for doctors who use a company look different again, and the salary and dividend balance matters a lot. Dividend tax went up in April 2026. The rates are now 10.75% for the basic rate, 35.75% for the higher rate and 39.35% for the additional rate. The dividend allowance is £500. If you’re a locum through your own company, check IR35 too. It can change how you’re taxed completely. Medico-Legal And Side Income Expert witness work and medico-legal reports are common extras. If your side income is under £1,000 a year, the trading allowance may mean you don’t need to report it. You can’t claim expenses on top, so it’s one or the other. How Can Doctors Claim Tax Relief