I am helping a friend, who is a recently qualified GP, to complete his tax return for 2012-13.
He was employed by the NHS as a trainee doctor for the whole of the tax year and received his salary via PAYE. His training contract finished in 2013-14.
I think, but I am not sure, that the following expenses that he incurred should be deductible:
1. Subscription to the Medical Defence Union (simlar to a PI policy) that protects the doctor in the event of a medical negligence claim - part of this was reimbursed to him. The total subscription he paid was approx £1,100 and approx £400 was reimbursed. I assume the net cost to the doctor (i.e. around £700) will be deductible.
2. Exam fees - he had to pay 2 x approx.£1,500 (i.e. approx. £3,000) to take his exams (first time plus a resit). I understand that the cost of the exam fees will be deductible (I think both exams, which both took place and were paid for in the tax year 2012-13).
3. The cost of travelling by train from Harrogate (where he lives) to London (where he had to go to sit the exams) and overnight stays in a hotel in London in connection with the above exams - I think these costs should also be deductible.
4. Annual subscriptions to the RCGP (Royal College of General Practitioners) and GMC (General Medical Council) - I believe these are also deductible expenses.
If anyone is able to confirm that these expenses are, in fact, deductible, please let me know.