r/Pharmacy_UK

Hi all,

I’m trying to understand whether DPP (Designated Prescribing Practitioner) supervision fees can be claimed as a business expense through a limited company.

From what I understand, HMRC generally allows expenses that are “wholly and exclusively” for the purpose of the business, but I’m unsure where DPP fees fall — especially since they relate to training/qualification.

My questions:

•Can DPP supervision fees be claimed as a business expense?

•Has anyone successfully claimed this through their accountant?

•What rationale or justification did you provide to support the claim?

Does it make a difference if:

• You’re already working as a pharmacist vs still training?

•The IP qualification directly increases your earning potential (e.g. private services, prescribing clinics)?

Additional questions:

• Would this be treated as:

•	A training expense

•	Or capital (non-allowable) due to creating a new qualification?

•	If not allowable via the company, is there any personal tax relief route instead?

•	Has anyone had this challenged by HMRC?

Would really appreciate any real experiences or accountant advice on this.

In 17 days, I have a pharmacy exam that I must pass or I will be removed from the course. I have around 50 lectures that I’m not familiar with, but I’m aiming to achieve at least 60% to improve my GPA. What is the best way to approach this?