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Written by Wesleyan

How to claim travel expenses and tax refunds

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Understanding expenses

As a Dental Foundation Year Practitioner, you will be able to claim travel and subsistence expenses for attending approved Dental Foundation Training courses in the UK.

You’ll be able to claim for mileage (25p per mile if using your own vehicle, plus an additional 2p per mile for any eligible dental passengers) or standard class rail travel between your training practice and the course.

You can also claim a meal allowance if you are away from your practice for an extended period. You’ll be able to claim £5 for lunch if you're away for over five hours, and £15 for an evening meal if away for over 10 hours.

You’ll need to keep receipts and complete a claim form. Some types of expenses, such as accommodation, may need to be authorised in advance by your Associate Dean.

Latest rates and guidelines for claims will be available in your Information Handbook for Foundation Dentists, available from your Deanery/Health Education England (HEE).

Can you reclaim tax?

In your Foundation year, you will be an employee of your Educational Supervisor’s practice. This means that income tax and national insurance will be deducted automatically from your gross pay.

You will incur some professional expenses that are not reimbursed by your employer. You can usually claim tax relief on these expenses, which reduces the amount of tax that is deducted from your gross pay.

For example, you may be able to claim tax relief, subject to certain limits*, on:

  • Professional fees (e.g. GDC registration or retention fees) **
  • Subscriptions to relevant journals

It’s important to remember that if your employer pays for or reimburses you for any of these expenses, you cannot claim tax relief on them.

How to claim

If your claim is less than £1,000, you can send a letter to HMRC with a summary of the details and the total for the tax year (which runs from 6th April to 5th April). Remember to give them your name, contact details and National Insurance number, as well as your employer’s PAYE reference number.

If your claim is for over £1,000 but less than £2,500, you will need to complete a P87 form online.

Once HMRC has agreed the claim, they will change your tax code to reflect the amount of tax relief. This change will be communicated to your employer. A tax code with a higher number means you will pay less tax.

 

*Guidance for claiming tax relief on job expenses

**Check the list of professional organisations approved by HMRC