As an IMT3, you are likely paying for GMC, BMA, medical indemnity and your college, but no exam.
A typical IMT3 pays £1,131 a year on these. With no exam, your trust pays back nothing, but £427 can come back from HMRC, if you keep the receipts.
Estimates from published fees for a typical full-time IMT3. Yours might differ. Fees checked on against each body’s own fee page.
IMT3 take-home pay after tax and NHS Pension ›IMT3 tax rebate on fees, back four years ›
What you pay, receipt by receipt
Three costs apply to every IMT3. The GMC fee keeps you registered, at the lower rate for doctors within five years of qualifying. The BMA charges £419 a year for membership. Medical indemnity is an estimate, because each body quotes individually.
Together that is £1,050 a year, before your college. 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
£34.92 a month
Total£419.00
✓ HMRC tax back
Then your college, and usually no exam
A typical IMT3 year has no royal college exam. The only fee on top of the three costs above is RCP membership, which you get tax back on.
The slip at the end adds it all up, including the three costs above.
IMT3a typical year, with the three costs above
You pay in total£1,131
HMRC, 40%£427
Logos belong to their owners and show where each fee goes. Reimbsr is not affiliated with these bodies.
Who pays you back
In a typical IMT3 year only HMRC pays you back, and only when you ask. With no exam, your trust has nothing to pay back.
Nothing in a typical year
Your trust pays back royal college exams, and a typical IMT3 year has none. If you do sit one, your trust pays back your first two attempts, and you claim with the College receipt.
From April 2027 your trust will also pay back royal college membership and portfolio fees. Until then, you get tax back on RCP membership instead.
GMC, BMA, medical indemnity and RCP
You get tax back on all four fees at your income tax rate, which the estimate sets at 40% for an IMT3. HMRC counts 85% of the BMA fee.
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.
HMRC looks back over this tax year and the last four, so each year's receipts need to be easy to find later. But the GMC, the BMA, your indemnity provider and the RCP bill you on different dates and send receipts to different places. By the time you claim, the paper trail has scattered.
- The GMC fee is paid once a year, so the receipt is easy to lose before you claim.
- BMA membership is quoted by the month, so a year of it can be twelve lines on your statements.
- Your RCP receipt is an email from the College that is easy to leave unfiled.
- With no trust claim to send, nothing prompts you to keep these receipts for the P87.
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 keeps it all ready for your P87.
- 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 (IMT3) are typically eligible for £427 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.