If you’re a UK taxpayer, you may be able to claim back tax on your renewal fee. This is often referred to as ‘tax relief’. Find out if you’re eligible and how to make a claim.
You can claim tax relief if the fee is a professional registration that is required for you to do your job, and the organisation is approved by HMRC.
Only registration entry and renewal fees are eligible for tax relief. The relief you receive depends on how much you paid and your income tax rate at the time of payment.
You will need evidence of payment, such as a receipt, when claiming tax relief. You can access a payment receipt through your online account.
How to view, print and save a copy of a receipt on myGPhC
If you pay your fees by quarterly Direct Debit, please wait until the final instalment receipt appears on your online account before submitting your claim to HMRC.
What is the renewal fee?
Registrants pay a renewal fee for each professional year they’re on the register. This fee is paid when you first join the register and each time you renew your registration.
How much can I claim?
The amount you can claim depends on:
- the renewal fee you paid
- the income tax rate that applied when you paid it
You can claim tax relief on GPhC registration entry and annual renewal fees for the current and up to the previous four tax years. You can’t claim for future fees, such as the second year of a renewal paid in advance.
Pharmacist example
A pharmacist pays a renewal fee of £310 for the 2026/27 tax year.
If they’re a basic rate taxpayer (20%) and pay tax through PAYE, they can claim tax relief of £62. This means they’ll pay £62 less in income tax, not that the fee itself is refunded. HMRC will usually apply this by adjusting their tax code, so the relief is given gradually through their payslip. If the claim relates to a previous tax year, HMRC may issue a refund instead.
Pharmacy technician example
A pharmacy technician pays a renewal fee of £146 for the 2026/27 tax year.
If they’re a basic rate taxpayer (20%) and pay tax through PAYE, they can claim tax relief of £29.20. This reduces the amount of income tax they pay. HMRC usually applies the relief through an adjustment to the tax code, so it’s received gradually via payslips. Claims for earlier tax years may be paid as a refund.
How to claim tax relief
If you’re employed and pay tax through PAYE, you can claim online via the gov.uk website.
If you can't claim online, you can make your claim by post or phone.
The General Pharmaceutical Council appears on HMRC’s list of approved professional organisations and learned societies (List 3), under ‘G’ in the contents list:
‘General Pharmaceutical Council (relief is due to pharmacists and pharmacy technicians under section 343 ITEPA 2003 for the entry or retention of a name in the Register of Pharmacists).’
If you complete a self-assessment tax return, for example if you’re self-employed, you can claim the registration fee as a professional expense when you submit your return.
See more information on gov.uk
You can’t claim tax relief if someone else paid the fee for you, such as your employer.
If you’re unsure
If you’re not sure how to claim, HMRC can advise you on the correct route