Question to the HM Treasury:

To ask Her Majesty's Government why tax relief is not available for essential professional expenses such as registration, defence fees and continued professional development incurred, or for unpaid professional work undertaken, by a doctor in receipt of a National Health Service pension.

Some of an employee's professional expenses may qualify for tax relief against the earnings from that employment. However an individual cannot set expenses against their other sources of income such as a pension. This is the case even where the individual continues to do voluntary unpaid work in a connected field.