Dr D Williams
7 General Road
HM Revenue & Customs
Pay As You Earn and Self Assessment
1 St Blaise Way
12th March 20xx
Overpayment Claim – Ref AB 12 34 56 B (National Insurance Number)
I have worked since prior to the 20xx/20xx 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.
|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|
|Tax refundable 40% of payments made||378.8||414||404||406|
I confirm the information given in the claim are correct and complete to the best of my knowledge and belief.
Dr D Williams
Note : This sample letter is provided as is and should not be considered as professional advice. You should always talk to your professional advisor to check what may apply in your situation and to determine the correct amounts.