Tax relief for the registration fee

Tax relief can be given against the fees to the GTC, provided that you remain in a relevant employment. It will be available if you pay for your registration fee out of your own pocket (including payments by direct debit and salary deduction). You cannot claim tax relief if someone else pays your registration fee on your behalf.

Relevant employment is any employment linked to the teaching profession - as well as teachers, it could include a range of educational roles, teacher's advisors, etc. Precise definitions are subject to Inland Revenue agreement.

If you are satisfied that you are entitled to claim tax relief for the cost of your registration fee to the GTC, download and print the income tax relief form. Send it to your tax office, not to the GTC.

It is for any teacher who has paid a registration fee to the GTC and wishes to claim tax relief on that payment. You can only claim tax relief once for the same amount in a single tax year, so if you have already written to your tax office do not use this form. If you complete a self-assessment tax return you should still claim relief when you pay the fee, but confirm this when you complete the relevant self-assessment return.

When you have completed and signed the form, send it to your tax office. The address and your tax reference will be shown on any letter from them. If you cannot find the address of your tax office or your tax reference, your employer's payroll department will be able to tell you.

If you are entitled to tax relief it will be paid through an adjustment to your tax code.

If you are entitled to tax relief for subscriptions paid to the GTC you will get relief at your marginal % rate of tax on the full amount of the registration fee you actually pay in the tax year.

The amount payable in April of each year is expected to be carried forward by the Inland Revenue to the following tax year and continue until you notify the Inland Revenue of any change in the amount of the annual registration fee. Please remember that you must tell your tax office if your circumstances change so that you no longer pay the registration fee or are no longer in relevant employment.