If you pay professional membership fees to carry out your job, you may be entitled to claim tax relief in the UK. Many employees overlook this simple but valuable tax saving each year.
This guide explains who qualifies, what can be claimed, and how to do it correctly.
What Is Professional Subscriptions Fee Relief?
Professional Subscriptions Fee Relief allows employees to claim tax relief on annual membership fees paid to approved professional bodies — provided the membership is relevant to their job.
Relief is given at your marginal income tax rate:
- 20% (basic rate)
- 40% (higher rate)
- 45% (additional rate)
For example, if your annual subscription is £300 and you are a basic-rate taxpayer, you could receive £60 tax relief.
Who Can Claim?
You can claim if:
- You pay the subscription yourself
- Your employer does not reimburse you
- The membership is relevant to your employment
- The organisation is on the approved list maintained by HM Revenue & Customs
The subscription does not always have to be legally mandatory, but it must directly relate to your job duties.
Approved Professional Bodies
HM Revenue & Customs maintains an official list of approved organisations.
Common examples include:
- Association of Chartered Certified Accountants (ACCA)
- Institute of Chartered Accountants in England and Wales (ICAEW)
- Chartered Institute of Management Accountants (CIMA)
- Chartered Institute of Taxation (CIOT)
- Law Society of England and Wales
- General Medical Council (GMC)
Always check the official HMRC list before making a claim.
What Qualifies for Relief?
Eligible payments may include:
- Annual membership subscriptions
- Annual practising certificate fees (if listed by HMRC)
- Professional registration fees (if included on the approved list)
Not eligible:
- Life membership fees
- Exam or course fees
- Training costs
- Fees paid or reimbursed by your employer
- Subscriptions unrelated to your employment
How to Claim (Employees)
Employees can claim:
- Through their Self Assessment tax return, or
- Using form P87 if they do not complete a tax return
You can backdate claims for up to 4 previous tax years.
Keep records such as invoices, receipts, or bank statements in case HM Revenue & Customs requests evidence.
If You Are Self-Employed
If you are self-employed, professional subscriptions are not claimed as “fee relief.”
Instead, they are deducted as a normal allowable business expense in your accounts, provided they are wholly and exclusively for business purposes.
Example
James is a higher-rate taxpayer (40%).
He pays £500 annually for an approved professional membership.
Tax relief = £500 × 40% = £200
His effective cost after tax relief is £300.
Key Compliance Points
- The body must be on HMRC’s approved list
- You must have paid the fee personally
- The subscription must relate directly to your employment
- Claims can be reviewed by HMRC
- Relief reduces taxable income — it is not a refund of the full fee
Final Thoughts
Professional Subscriptions Fee Relief is a straightforward but often missed tax saving opportunity. If you pay professional membership fees out of your own pocket, ensure you are claiming the relief you are entitled to.
If you are unsure whether your subscription qualifies, seeking professional tax advice can help you avoid errors and maximise your claim correctly.
Disclaimer: This article is intended for general informational purposes only and does not constitute tax, legal, or financial advice. Tax legislation and guidance may change, and individual circumstances can vary.
Professional Subscriptions Fee Relief is subject to eligibility criteria set by HM Revenue & Customs. You should always check whether the professional body is included on HMRC’s approved list and ensure the subscription relates directly to your employment before making a claim.