As a CT1, you are likely paying for GMC, BMA, medical indemnity, your college and an exam.
A typical CT1 pays £1,658 to £1,878 a year on these. £946 to £1,136 of it can come back from your trust and HMRC, if you keep the receipts.
Estimates from published fees for a typical full-time CT1 passing first time. Yours might differ. Fees checked on against each body’s own fee page.
CT1 take-home pay after tax and NHS Pension ›CT1 tax rebate on fees, back four years ›
What you pay, receipt by receipt
Every CT1 pays three things, whatever the specialty. The GMC charges a yearly fee to keep you registered, at the lower rate for doctors within five years of qualifying. The BMA charges for membership. And you pay for medical indemnity.
Together that is £923 a year, before any college fee or exam. You can get tax back on all three, if you claim it.
GMCreceipt.pdf
GMC annual fee
With a licence to practise
Total£481.00
✓ HMRC tax back
BMAcard statement
BMA membership
Annual subscription
Tax back on 85% of the fee
£24.33 a month
Total£292.00
✓ HMRC tax back
Then your college and exam, by pathway
Your college and exam depend on your specialty. Here are three common pathways. Each adds a college or trainee fee, which you get tax back on, and an exam, which your trust pays back for your first two attempts.
The slip at the end of each row adds it all up, including the three costs above.
Surgery three more receipts
RCS Englandforwarded email
Affiliate membership
Total£15.00
✓ HMRC tax back
MRCS Part Abooking email
Exam fee
First two attempts
Jan 2027 sitting
Total£670.00
✓ Your trust pays back
CT1 · Surgerya typical year, with the three costs above
You pay in total£1,878
Your trust£670
HMRC, 40%£466
Psychiatry two more receipts
MRCPsych Paper Abooking email
Exam fee
First two attempts
Pre-membership trainee rate
Total£568.00
✓ Your trust pays backCT1 · Psychiatrya typical year, with the three costs above
You pay in total£1,658
Your trust£568
HMRC, 40%£418
Emergency medicine two more receipts
RCEMreceipt.pdf
Membership
Training and ePortfolio
Total£375.00
✓ HMRC tax backMRCEM Primarybooking email
Exam fee
First two attempts
Member rate, 2027
Total£444.00
✓ Your trust pays backCT1 · Emergency medicinea typical year, with the three costs above
You pay in total£1,742
Your trust£444
HMRC, 40%£502
Logos belong to their owners and show where each fee goes. Reimbsr is not affiliated with these bodies.
Who pays you back
Two places pay you back, and neither does it unless you ask. Your trust pays back the exam when you send a claim. HMRC gives tax back on the rest when you claim it.
The exam, first two attempts
This covers exams sat in England from 1 April 2026. Pay the College as normal, then claim the fee from your employer. You need the College receipt showing the fee and the sitting date.
From April 2027 your trust will also pay back royal college membership and portfolio fees.
GMC, BMA, medical indemnity and the rest
HMRC gives back tax on fees you pay yourself, at your income tax rate. The estimate uses 40% for a CT1.
Claim on the P87, HMRC's form for claiming tax back on work costs you pay yourself (like GMC and BMA fees). It covers this tax year and the last four. Over £2,500 in a year, use a Self Assessment tax return instead.
Claiming is easy. Proving it, a year later, is not.
Your trust wants the receipt showing the fee and the sitting date. But these fees go to different bodies on different dates, and the receipts land in different places. Leave it until you rotate, and your trust's claim window can close first.
- The exam receipt is in an old email, or on a booking site you no longer log in to.
- You cannot say which attempt it was, and your trust pays for the first two.
- GMC, BMA, medical indemnity and college fees leave your account on different dates, with no single record.
- The P87 needs a year of statements, gathered in one go.
Keep each receipt the day it arrives, and the claim is ready when you are.
Reimbsr keeps the proof from the day you pay
Nothing to remember: snap or forward each receipt when it arrives. Reimbsr reads the amount and date, works out who pays you back, and builds the claim for your trust when you are ready.
- Snap it or forward itSnap the receipt, forward the email to your own Reimbsr address, or add a drive. It reads the amount, date and claim deadline for you.
- See who pays you backEach expense is sorted into what your trust pays back and what HMRC gives tax back on, with the rule behind it. Not sure? Ask Reimbsr. It answers from published NHS and HMRC guidance, with sources, and in a grey area writes the question for you to send to medical staffing.
- Check it, then send itReimbsr builds one PDF with every line and receipt, and drafts the email to whoever approves your expenses. You check it and send it from your own email.
- Get your tax backIt fills in your P87 at the end of the tax year, on Free and Pro, so you get tax back on the fees your trust does not pay.
Doctors like you (CT1) are typically eligible for £444 to £670 reimbursed and £418 to £502 back as tax relief a year.It will be free to try; you may never need to upgrade. Pro is £49.99 a year (£0.96 a week), only if it saves you more than it costs. See pricing ›
Free to start. Upgrade only if it pays.
In keeping with making financially savvy decisions, Reimbsr will be free to try. Only upgrade to the Pro version (£0.96 a week) if you think the app can help you save more money than it costs.