EIM32540 - 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 |
| Royal College of Anaesthetists | Primary FRCA OSCE (Objective Structured Clinical Exam |
| Royal College of Anaesthetists | Primary FRCA SOE (Structured Oral Exam) |
| Royal College of Anaesthetists | Final FRCA Written Exam |
| Royal College of Anaesthetists | Final FRCA SOE (Structured Oral Exam) |
| Chemical Pathology | FRC Path exam |
| Chemical Pathology | Note: FRC Path means Fellowship of the Royal College of Pathologists |
| Diagnostic Neuropathology | FRC Path exam |
| Royal College of Emergency Medicine | MRCEM Primary (previously known as FRCEM Primary Examination) |
| Royal College of Emergency Medicine | MRCEM SBA (previously known as FRCEM Intermediate Certificate) |
| Royal College of Emergency Medicine | FRCEM SBA (previusly known as FRCEM Final Examination) |
| Royal College of Emergency Medicine | MRCEM OSCE (Objective Structured Clinical Examination) |
| Royal College of Emergency Medicine | FRCEM OSCE |
| Royal College of Emergency Medicine | Note: Examinations changed name with effect from August 2021 when the Royal College of Emergency Medicine launched a new curriculum. 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 |
| The Faculty of Public Health (MFPH) | MFPH Part B |
| The Faculty of Public Health (MFPH) | Note: from June 2020 Parts A and Part B were rebranded to DFPH and MFPH |
| Forensic Histopathology | FRC Path exam |
| Royal College of General Practitioners | MRCGP Applied Knowledge Test |
| Royal College of General Practitioners |
MRCGP Clinical Skills Assessment or Recorded Consultation Assessment Note: from November 2023 the Recorded Consulation Assessment was replaced by the Simulation Consultation Assessment (SCA) |
| Royal College of Obstetrics and Gynaecology | MRCOG Part 1 |
| Royal College of Obstetrics and Gynaecology | MRCOG Part 2 (Part 2 examination has 2 parts) |
| Royal College of Obstetrics and Gynaecology | MRCOG Part 3 |
| Haematology | FRC Path exam |
| Histopathology | FRC Path exam |
| Faculty of Intensive Care Medicine | FFICM MCQ |
| Faculty of Intensive Care Medicine | FFICM final SOE |
| Faculty of Intensive Care Medicine | FFICM final OSCE |
| Medical Microbiology | FRC Path exam |
| Medical Virology | FRC Path exam |
| Royal College of Ophthalmologists | FRCOphth Part 1 |
| Royal College of Ophthalmologists | Refraction Certificate Exam |
| Royal College of Ophthalmologists | FRCOphth Part 2 Written Exam |
| Royal College of Ophthalmologists | 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) |
| Royal College of Paediatrics and Child Health | Theory and Science (previously known as MRCPCH Written Exam Part 1B) |
| Royal College of Paediatrics and Child Health | Applied Knowledge in Practice (previously known as MRCPCH Written Exam Part 2) |
| Royal College of Paediatrics and Child Health | MRCPCH Clinical Examination |
| Royal College of Physicians | MRCP Part 1 |
| Royal College of Physicians | MRCP Part 2 Written Exam |
| Royal College of Physicians | MRCP Part 2 Clinical Exam (also known as PACES) |
| Royal College of Physicians | Speciality Certificate Examinations (SCE): Dermatology |
| Royal College of Physicians | Speciality Certificate Examinations (SCE): Endocrinology and Diabetes |
| Royal College of Physicians | Speciality Certificate Examinations (SCE): Gastroenterology |
| Royal College of Physicians | Speciality Certificate Examinations (SCE): Geriatric Medicine |
| Royal College of Physicians | Speciality Certificate Examinations (SCE): Infectious Diseases |
| Royal College of Physicians | Speciality Certificate Examinations (SCE): Medical Oncology |
| Royal College of Physicians | Speciality Certificate Examinations (SCE): Nephrology (From February 2020, the Speciality Cerificate Examination (SCE) in Nephrology and the European Ceritificate in Nephrology became a single examination called the European Speciality Examination in Nephrology (ESENeph)) |
| Royal College of Physicians | Speciality Certificate Examinations (SCE): Neurology |
| Royal College of Physicians | Speciality Certificate Examinations (SCE): Palliative Medicine |
| Royal College of Physicians | Speciality Certificate Examinations (SCE): Respiratory Medicine (Advanced Life Support Course is also mandatory) |
| Royal College of Physicians | Speciality Certificate Examinations (SCE): Rhuematology |
| Royal College of Psychiatrists | MRCPsych Paper 1 (also referred to as Paper A) |
| Royal College of Psychiatrists | MRCPsych Paper 2 (also referred to as Paper B) |
| Royal College of Psychiatrists | MRCPsych Paper 3 |
| Royal College of Psychiatrists | MRCPsych CASC (Clinical Assessment of Skills and Competencies) |
| Royal College of Radiologists | First FRCR Exam |
| Royal College of Radiologists | Final FRCR Exam Part A (Six papers in total referred to as modules 1 to 6) |
| Royal College of Radiologists | Final FRCR Exam Part B |
| Royal College of Surgeons | MRCS Part A |
| Royal College of Surgeons | MRCS Part B |
| Royal College of Surgeons | 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 section 336 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)