Union and Professional Subscription Tax Relief 2026/27
If your job requires membership of a professional body, or you pay union fees, you may be able to claim tax relief on some of the cost. Here is what qualifies in 2026/27, what does not, and how to claim it.
The List 3 test
HMRC does not give blanket relief for any membership fee your job involves. It maintains an approved list — commonly known as List 3 — of professional bodies whose fees qualify, on the basis that membership is relevant to performing your job. This covers most regulatory and professional bodies (NMC, GMC, engineering institutes, accountancy bodies, CIPD and hundreds more) but excludes general trade unions, whose subscriptions fund representation and collective bargaining rather than professional practice.
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Open Income Tax calculatorWorked example: a nurse's NMC registration
Fatima is a registered nurse paying her annual NMC registration fee of £150, which is on HMRC's List 3 and is not reimbursed by her employer.
| Taxpayer | Subscription | Tax relief at 20% | Tax relief at 40% |
|---|---|---|---|
| Basic rate | £150 | £30 | — |
| Higher rate | £150 | — | £60 |
Worked example: multiple professional memberships
Tom is a chartered engineer who pays £280 for his institute membership and a further £95 for a separate specialist accreditation body, both on List 3.
| Item | Cost | Basic-rate relief (20%) |
|---|---|---|
| Institute membership | £280 | £56 |
| Specialist accreditation | £95 | £19 |
| Total | £375 | £75 |
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Open Take-Home Pay calculatorWhat to do if your union fee has a mixed purpose
Some union subscriptions bundle general representation with a specific welfare, benevolent or friendly-society scheme. HMRC has historically allowed relief on the portion of the fee that funds the qualifying welfare element, while denying relief on the general representation portion — your union should be able to confirm the split, if any, that HMRC has agreed for that scheme.
Claiming and backdating
Claim via form P87 if you are not on Self Assessment, or through the employment expenses section of your return if you are. As with most employment expense reliefs, you can backdate a claim up to four tax years in addition to the current one — worth doing in a single go if you have been paying a qualifying subscription for years without claiming.
Frequently asked questions
Can I claim tax relief on my trade union subscription?
General trade union subscription fees for representation, collective bargaining or dispute-related services are not tax-deductible under HMRC rules, because they relate to your general employment relationship rather than being necessary to perform the specific duties of your job. However, a portion of some union fees that specifically funds an approved welfare or friendly society scheme may qualify — check with your union what proportion, if any, HMRC treats as relievable.
What professional subscriptions do qualify for tax relief?
Fees paid to professional bodies on HMRC's approved List 3 qualify, provided membership is relevant to your job — common examples include the Nursing and Midwifery Council (NMC), General Medical Council (GMC), Royal College of Nursing (professional fee element), Chartered Institute of Personnel and Development (CIPD), and various engineering and accountancy institutes. The list runs to hundreds of bodies, so checking your specific organisation against HMRC's published List 3 is the reliable way to confirm eligibility.
Does it matter if my employer requires the membership or I choose it voluntarily?
It generally does not have to be a strict contractual requirement — HMRC's test is broadly whether the membership is relevant to the performance of your job duties, rather than whether your employer mandates it. A nurse's NMC registration, for example, qualifies because it is necessary to practise, regardless of whether the employment contract explicitly names it.
How much tax relief can I get on a professional subscription?
You get tax relief at your marginal rate on the qualifying subscription amount — so a basic-rate taxpayer paying a £120 annual professional fee gets back £24 (20%), while a higher-rate taxpayer gets back £48 (40%). The relief reduces your taxable income by the subscription cost rather than giving you a fixed rebate.
What if my employer pays my subscription for me?
If your employer pays the subscription directly and it is on HMRC's approved list, this is not usually treated as a taxable benefit and you have nothing further to claim. If your employer reimburses you for a subscription you paid personally, again there is generally no additional relief to claim since you have already been made whole for the cost.
How do I actually claim professional subscription tax relief?
PAYE employees not filing Self Assessment claim via form P87 (online through your Personal Tax Account or by post), listing the professional body and the annual fee. Self Assessment filers include it in the employment expenses section of their return. HMRC will often then adjust your tax code so relief continues automatically in subsequent years.
Can I backdate a professional subscription tax relief claim?
Yes, you can generally backdate a claim for up to four tax years in addition to the current one, so in 2026/27 you could potentially still claim relief on qualifying subscriptions paid in 2022/23 through 2025/26 if you did not claim at the time, provided you kept records of what you paid and when.
Do self-employed people claim professional subscriptions differently?
Yes — a self-employed person deducts a qualifying professional subscription directly as a business expense against their trading profits through Self Assessment, rather than using the employee P87 route, provided the subscription is wholly and exclusively for the purposes of the trade.
What subscriptions definitely do not qualify?
Subscriptions to bodies not on HMRC's List 3, gym or leisure club memberships (even if you argue they help your fitness for a physical job), general social or dining club fees, and lifestyle magazine subscriptions all fail HMRC's relevance test and cannot be claimed, however work-adjacent they might feel.
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