How to Claim Tax Relief on Professional Subscriptions

If you are a member of a professional body or trade organisation relevant to your work, you may be able to claim tax relief on the annual subscription or membership fee. For employees, this is one of the most straightforward reliefs to claim — and one that is frequently overlooked.

Who Can Claim?

Both employees and self-employed people can claim tax relief on professional subscriptions, provided the subscription is to an organisation approved by HMRC and the membership is relevant to your job or trade. The subscription must be necessary for your work — not simply desirable or prestigious.

HMRC's Approved List

HMRC maintains a list of approved professional organisations at gov.uk/government/publications/professional-bodies-approved-for-tax-relief-list-3. This covers thousands of organisations across hundreds of professions — from medical bodies (GMC, NMC, BMA) to accounting bodies (ICAEW, ACCA, CIMA), legal bodies (Law Society, Bar Council), engineering institutions, and many more. If your professional body is not on the list, you cannot claim tax relief on the subscription — however, for self-employed people, subscriptions to relevant professional bodies may still be deductible as a business expense even if not on the approved list, provided they meet the wholly and exclusively test.

How Much Relief Can You Claim?

Tax relief is calculated at your marginal tax rate. If you pay a subscription of £500 and you are a basic rate taxpayer (20%), you save £100 in tax. A higher rate taxpayer (40%) saves £200. An additional rate taxpayer (45%) saves £225.

How to Claim as an Employee

If your employer does not reimburse the subscription, you can claim tax relief. For amounts under £2,500, complete form P87 online via your personal tax account at gov.uk or phone HMRC. For amounts over £2,500, or if you already file a Self-Assessment return, include the subscription in the employment expenses section of your return. Claims can be backdated up to 4 years.

How to Claim as Self-Employed

Include professional subscriptions as an allowable business expense in your Self-Assessment return. They reduce your taxable profit directly. Keep receipts or subscription renewal notices as evidence.

What About Subscriptions to Magazines and Journals?

Trade journals and professional publications that are necessary for your work may also qualify for relief. HMRC accepts these if they are directly relevant to the duties of your employment. Personal interest subscriptions — even if in the same field — are generally not allowable.

Employer-Paid Subscriptions

If your employer pays a professional subscription directly on your behalf, there is no benefit in kind tax charge on you, provided the organisation is on HMRC's approved list and the membership is relevant to your employment. If the organisation is not approved, the payment is treated as a taxable benefit.