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HMRC internal manual

Employment Income Manual

Other expenses: education and training: where education is part of the duties of the employment: medical course and exam list

EIM32535 outlines the requirements that must be met before relief training or exam costs can be claimed.

HMRC has identified a number of training courses specific to the medical profession where relief for training costs incurred will qualify for tax relief.

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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)