As an IMT1, you are likely paying for GMC, BMA, medical indemnity, your college, JRCPTB and an exam.
A typical IMT1 pays £2,058 a year on these, including a one-off enrolment fee. £1,118 of it can come back from your trust and HMRC, if you keep the receipts.
Estimates from published fees for a typical full-time IMT1 passing first time. Yours might differ. Fees checked on against each body’s own fee page.
IMT1 take-home pay after tax and NHS Pension ›IMT1 tax rebate on fees, back four years ›
What you pay, receipt by receipt
Three costs apply to every IMT1. The GMC fee keeps you registered, at the lower rate for doctors within five years of qualifying. The BMA charges for membership. Medical indemnity is an estimate, because the MDU, MPS and MDDUS each quote individually.
Together that is £923 a year, before the college, the enrolment or the 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, enrolment and MRCP Part 1
Internal medicine training has one pathway, so three more receipts come on top: RCP membership, the one-off JRCPTB enrolment and MRCP(UK) Part 1. Your trust pays back the exam for your first two attempts. You get tax back on the other two, for now.
The slip at the end adds it all up, including the three costs above.
JRCPTBinvoice.pdf
Enrolment
Internal medicine
One-off fee
Total£534.00
✓ HMRC tax backMRCP(UK) Part 1booking email
Exam fee
First two attempts
Total£520.00
✓ Your trust pays back
IMT1a typical year, with the three costs above
You pay in total£2,058
Your trust£520
HMRC, 40%£598
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 you have to ask each one. Your trust pays back the Part 1 exam when you send a claim. HMRC gives tax back on the other fees.
MRCP Part 1, first two attempts
This covers sittings from 1 April 2026. Pay the College yourself, then claim the fee from your employer. The College receipt must show the fee and the sitting date.
From April 2027 your trust will also pay back royal college membership and portfolio fees. Until then, you get tax back on RCP membership and the JRCPTB enrolment instead.
GMC, BMA, medical indemnity, RCP and JRCPTB
HMRC gives back tax on these fees at your income tax rate, which the estimate sets at 40% for an IMT1. It counts 85% of the BMA fee. You cannot also get tax back on the exam, because your trust pays it.
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 College receipt showing the fee and the sitting date. But an IMT1 year means fees to several bodies, paid on different dates, with receipts in different places. Leave it until you rotate, and your trust's claim window can close first.
- The Part 1 receipt sits in a booking email, and you cannot say which attempt it was.
- The JRCPTB enrolment is paid once, so its receipt is easy to lose.
- GMC, BMA, medical indemnity and RCP fees leave your account on different dates, with no single record.
- The P87 needs a year of statements, and by then the payments are hard to tell apart.
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 (IMT1) are typically eligible for £520 reimbursed and £598 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.