Can you claim tax relief on professional subscriptions in the UK?

Full answer

Tax relief on professional subscriptions and fees is available to both employees and self-employed people in the UK, provided the organisation is approved by HMRC. For employees: - HMRC maintains a list of approved professional organisations and learned societies (List 3). If your professional body appears on this list and the subscription is relevant to your current duties, you can claim tax relief. - Common qualifying bodies include: ICAEW, ACCA, CIMA, Law Society, BMA, RICSr, CIPD, and hundreds of others. - Relief is claimed via: - P87 form (for expenses up to £2,500 without Self Assessment) - Self Assessment return (if you already complete one) - Adjusting your tax code (HMRC may do this automatically if the subscription is already registered) - Relief is at your marginal rate: a £500 subscription saves £100 for a basic-rate taxpayer, £200 for a higher-rate taxpayer. For self-employed people: - Professional subscriptions that are wholly and exclusively for business purposes are fully deductible as a business expense. - HMRC approval is not required -- any subscription necessary for the business qualifies. - Deduct from profits before calculating Class 4 NI and income tax. Conditions for employees: - The body must be on HMRC's approved List 3. - The subscription must be relevant to your current job (not a general professional membership unrelated to your duties). - If you belong to a body with a general and a specialist section, only the specialist section relevant to your work may qualify. Looking up approved bodies: - Search "HMRC list 3 approved professional organisations" on GOV.UK for the current approved list.

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