NMC Registration Fee Tax Relief Calculator UK 2026

Q: Can nurses claim the NMC registration fee on taxes?

Yes. The NMC annual retention fee (£120) is an approved professional subscription listed by HMRC. Nurses and midwives can claim tax relief on this fee. Employed nurses claim via form P87 or self-assessment; self-employed locums deduct it as a business expense.

Q: How do I claim NMC fee tax relief?

Employed nurses can claim by submitting a P87 form online via HMRC's website or by including it in a self-assessment tax return. You can backdate claims for up to 4 tax years. Locum nurses include it as a business expense on their self-assessment.

Q: Is RCN membership tax deductible?

Yes. Royal College of Nursing (RCN) membership fees are an approved HMRC professional subscription and are fully tax deductible. The amount of relief depends on your income tax rate — 20% for basic rate taxpayers and 40% for higher rate taxpayers.

Q: What professional fees can nurses claim in the UK?

Nurses can claim the NMC registration fee (£120/year), NMC initial registration fee (£153, one-off), RCN membership, any other HMRC-approved professional body subscriptions, and relevant trade union fees. General CPD costs may also be claimable if wholly, exclusively and necessarily incurred for the role.

Q: How do I submit a P87 for professional subscriptions?

Log into your HMRC Personal Tax Account at gov.uk, select 'Claim a tax refund' then 'Professional fees and subscriptions'. Enter each approved subscription amount. You can claim for the current year and the previous 4 years. Refunds are paid into your bank account or adjusted via your tax code.

Calculate exactly how much tax relief you can claim on your NMC fee and other nursing professional subscriptions.

Calculate Your Tax Relief

Nurses and midwives registered with the NMC can claim tax relief on their annual retention fee and other approved professional subscriptions. Use this calculator to find out how much you can save.

NMC Annual Retention Fee (£) Current fee: £120/year

NMC Initial Registration Fee (£) one-off One-off fee of £153. Enter £153 in the year you first registered.

RCN / Other Professional Body Membership (£/year) E.g. RCN membership, UNISON, Unite. Enter annual amount.

Other HMRC-Approved Professional Subscriptions (£/year) Any other HMRC-listed professional body fees.

Your Income Tax Rate

NMC Annual Retention Fee	—
NMC Initial Registration Fee	—
Professional Body Membership	—
Other Subscriptions	—
Total Allowable Subscriptions	—
Tax Relief at Your Rate	—
Net Cost After Tax Relief	—

Frequently Asked Questions

Can nurses claim the NMC registration fee on taxes?

Yes. The NMC annual retention fee (£120) is an HMRC-approved professional subscription. Nurses and midwives can claim tax relief on this fee and related professional body memberships. Employed nurses claim via form P87 or self-assessment; locum nurses deduct it as a business expense.

How do I claim NMC fee tax relief?

Employed nurses submit a P87 form online via HMRC's Personal Tax Account (gov.uk) under "Professional fees and subscriptions". You can claim for the current year and backdate up to 4 previous tax years. Locums include it on their self-assessment return as an allowable business expense.

Is RCN membership tax deductible?

Yes. Royal College of Nursing (RCN) membership fees are an HMRC-approved professional subscription and are fully tax deductible for nurses. Basic rate taxpayers save 20p per £1; higher rate taxpayers save 40p per £1. You can claim RCN fees alongside your NMC retention fee.

What professional fees can nurses claim in the UK?

Nurses can claim: NMC annual retention fee (£120), NMC initial registration fee (£153, one-off), RCN or other approved professional body membership, UNISON or Unite trade union fees (work-related portion), and other HMRC-listed nursing subscriptions. CPD costs directly required for your role may also qualify.

How do I submit a P87 for professional subscriptions?

Log into your HMRC Personal Tax Account at gov.uk and select "Claim a tax refund", then "Professional fees and subscriptions". Enter the total of your approved subscriptions for each tax year. HMRC will either adjust your tax code to give ongoing relief or issue a refund into your bank account. Claims for previous years require separate entries per tax year.