Sorry, I left this out of my reply to Nordine but thought it may be
of use to everyone.

To claim income tax relief on medical expenses the Inland Revenue
state that the expense has to be essential for every practictioner
of that speciality to practice - ie every paediatric surgeon in the
country has to have that expense.

Included are:

GMC fee
RCS fee
Medical protection fee
BMA subscription (as counts as trade union)

Interestingly, loupes are included! It took me some checking
through layers of supervisors at the Revenue, but eventually someone
told me that we can claim for loupes (I did it last year). Plastic
surgeons can do the same.

You can also claim for clothes to replace ones damaged/worn out at
work and work shoes.

You cannot claim for journals or textbooks :-(

Any further queries are probably best directed at you accountant,
not me, but I hope this helps.