What are reasonable practice expenses?

Allowable expenses are the same as those declared in your tax return. They are expenses which are wholly, exclusively and necessarily incurred for the purpose of clinical practice such as professional fees (GMC, MDU subscription), premises costs, payroll costs etc.

We allow you to deduct up to a maximum of 50% from your annual gross income.

This guidance was correct at publication . It is intended as general guidance for members only. If you are a member and need specific advice relating to your own circumstances, please contact one of our advisers.