As an LAT, you are likely paying for GMC, BMA and medical indemnity.
A typical LAT pays £923 to £1,372 a year on these. £352 to £513 of it can come back from HMRC, if you keep the receipts.
Estimates from published fees for a typical full-time LAT. Yours might differ. Fees checked on against each body’s own fee page.
LAT take-home pay after tax ›LAT tax rebate on fees, back four years ›
What you pay, receipt by receipt
Three costs apply to every LAT, whatever the programme. The GMC charges a yearly fee to keep you registered, with a lower rate for doctors within five years of qualifying. The BMA charges for membership. Medical indemnity is quoted to you individually, so that figure is an estimate.
Together that is £923 to £1,372 a year. Your exams depend on the programme you cover, so none are counted here. You can get tax back on the three costs above, 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
Rate depends on your year
Total£292 to £591
✓ HMRC tax back
LATa typical year
You pay in total£923 to £1,372
HMRC, 40%£352 to £513
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 exam fees when you send a claim. HMRC gives tax back on the fees above when you claim it.
Exams, first two attempts
Which exams you pay for depends on the programme you cover, so none are counted above. For 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. Until then, you get tax back on those instead.
GMC, BMA and medical indemnity
HMRC gives back tax on fees you pay yourself, at your income tax rate. The estimate uses 40% for an LAT, and HMRC counts 85% of the BMA fee. You cannot also get tax back on a fee your trust pays back.
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.
As an LAT, your fees go to different bodies on different dates, with receipts in different places. Your exams change with the programme you cover, and your trust wants the receipt for each one. A P87 reaches back over this tax year and the last four, so what you keep now still counts later.
- GMC, BMA and medical indemnity fees leave your account on different dates, with no single record.
- The exam receipt sits in a booking email from a programme you no longer cover.
- You cannot say which attempt it was, and your trust pays for the first two.
- 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 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 (LAT) are typically eligible for £352 to £513 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.