HMRC has identified a number of training courses specific to the medical profession where relief for training costs incurred will qualify for tax relief. https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32540
|
Professional body |
Course details |
| Royal College of Anaesthetists | Primary FRCA MCQ Exam |
| Primary FRCA OSCE (Objective Structured Clinical Exam | |
| Primary FRCA SOE (Structured Oral Exam) | |
| Final FRCA Written Exam | |
| Final FRCA SOE (Structured Oral Exam) | |
| Chemical Pathology | FRC Path exam |
| Note: FRC Path means Fellowship of the Royal College of Pathologists | |
| Diagnostic Neuropathology | FRC Path exam |
| Emergency Medicine | FRCEM Primary Examination |
| FRCEM Intermediate Certificate | |
| FRCEM Final Examination | |
| Note: FRCEM was known as Membership of the Royal College of Emergency Medicine (MRCEM) before the tax year 2016 to 2017 | |
| The Faculty of Public Health (MFPH) | MFPH Part A |
| MFPH Part B | |
| Forensic Histopathology | FRC Path exam |
| Royal College of General Practitioners | MRCGP Applied Knowledge Test |
| MRCGP Clinical Skills Assessment | |
| Royal College of Obstetrics and Gynaecology | MRCOG Part 1 |
| MRCOG Part 2 (Part 2 examination has 2 parts) | |
| MRCOG Part 3 | |
| Haematology | FRC Path exam |
| Histopathology | FRC Path exam |
| Faculty of Intensive Care Medicine | FFICM MCQ |
| FFICM final SOE | |
| FFICM final OSCE | |
| Medical Microbiology | FRC Path exam |
| Medical Virology | FRC Path exam |
| Royal College of Ophthalmologists | FRCOphth Part 1 |
| Refraction Certificate Exam | |
| FRCOphth Part 2 Written Exam | |
| FRCOphth Part 2 Oral Exam | |
| Paediatric and Perinatel Pathology | FRC Path exam |
| Royal College of Paediatrics and Child Health | Foundation of Practice (previously known as MRCPCH Written Exam Part 1A) |
| Theory and Science (previously known as MRCPCH Written Exam Part 1B) | |
| Applied Knowledge in Practice (previously known as MRCPCH Written Exam Part 2) | |
| MRCPCH Clinical Examination | |
| Royal College of Physicians | MRCP Part 1 |
| MRCP Part 2 Written Exam | |
| MRCP Part 2 Clinical Exam (also known as PACES) | |
| Speciality Certificate Examinations (SCE): Dermatology | |
| Speciality Certificate Examinations (SCE): Endocrinology and Diabetes | |
| Speciality Certificate Examinations (SCE): Gastroenterology | |
| Speciality Certificate Examinations (SCE): Geriatric Medicine | |
| Speciality Certificate Examinations (SCE): Infectious Diseases | |
| Speciality Certificate Examinations (SCE): Medical Oncology | |
| Speciality Certificate Examinations (SCE): Nephrology | |
| Speciality Certificate Examinations (SCE): Neurology | |
| Speciality Certificate Examinations (SCE): Palliative Medicine | |
| Speciality Certificate Examinations (SCE): Respiratory Medicine (Advanced Life Support Course is also mandatory) | |
| Speciality Certificate Examinations (SCE): Rhuematology | |
| Royal College of Psychiatrists | MRCPsych Paper 1 (also referred to as Paper A) |
| MRCPsych Paper 2 (also referred to as Paper B) | |
| MRCPsych Paper 3 | |
| MRCPsych CASC (Clinical Assessment of Skills and Competencies) | |
| Royal College of Radiologists | First FRCR Exam |
| Final FRCR Exam Part A (Six papers in total referred to as modules 1 to 6) | |
| Final FRCR Exam Part B | |
| Royal College of Surgeons | MRCS Part A |
| MRCS Part B | |
| Speciality Fellowship Exam (on the basis that successful completion of the Speciality Fellowship Exam is a contractual requirement within a speciality training contract) |
This list is not exhaustive and may not cover all of the courses that might qualify for tax relief. If a course is not on the list, it may still be eligible for tax relief depending on if the amounts incurred meet the strict conditions stipulated in S336 ITEPA 2003. The contract of employment must be a training contract, and it must meet the requirements outlined in EIM32535.
