Professional Fees and Subscriptions Relief

Description

Tax relief on professional membership fees or annual subscriptions you personally pay to an HMRC-approved professional body or learned society on HMRC's 'List 3', where membership is relevant to your job. Relief is given at your marginal Income Tax rate — a basic-rate taxpayer effectively saves 20% of the cost, a higher-rate taxpayer 40% — with no fixed cap, though lifetime membership fees don't qualify and the fee must be paid by you rather than reimbursed by your employer. Claim online via the gov.uk P87 service, through Self Assessment, or by post.

Eligibility summary

• Available across the whole UK (England, Scotland, Wales, and Northern Ireland).
• Open to individuals — not restricted to businesses.

List3

See gov.uk publication 'Professional bodies approved for tax relief (List 3)' for the full list of qualifying organisations.

Notes

Cash value depends on your marginal Income Tax rate; Scottish taxpayers use Scottish Income Tax bands, which can differ from the rest of the UK.

Requirement

The fee/subscription must be to a body on HMRC's published List 3, be required or relevant for your job, and be paid by you (not reimbursed or paid directly by your employer). Lifetime membership fees don't qualify.