Early Year Expense Claim Download


Dr D Williams

7 General Road





HM Revenue & Customs

Customer Operations

Pay As You Earn and Self Assessment

Centenary Court

1 St Blaise Way

Forster Square




12th March 2014


Dear Sirs


Overpayment Claim – Ref AB 12 34 56 B


I have worked since prior to the 2009/2010 tax year as a salaried doctor.  I am obliged by my employment to pay the following subscriptions and would like to claim a deduction for these expenses against my tax liabilities for each year, on the basis that the costs were incurred wholly, necessarily and exclusively for business purposes.


These subscriptions were paid from my earnings from employment.


I would like to make a claim for overpayment relief under Schedule 1AB TMA 1970.


2009/2010 2010/2011 2011/12 2012/13
General Medical Council (GMC) 410 420 390 390
Medical Defense Union (MDU) 195 225 230 235
Association of Pediatric Anesthetists 43 43 43
Association of Anesthetists 112 112 112 112
Royal College of Anesthetists 230 235 235 235
947 1035 1010 1015
378.8 414 404 406
Tax refundable 40% of payments made


I confirm the information given in the claim are correct and complete to the best of my knowledge and belief.


Yours faithfully




Dr D Williams