Where is HMRC's list of approved professional bodies?

HMRC publishes the full list at gov.uk/government/publications/professional-bodies-approved-for-tax-relief-list-3. The list is alphabetical and contains over 600 organisations. Search for your professional body by name. If it is on the list, you can claim. If it is not on the list, the professional body itself can apply to HMRC for approval.

Can I claim tax relief for multiple professional body subscriptions?

Yes. If your job requires membership of more than one approved body, you can claim for all of them. For example, a chartered surveyor who is a member of both RICS and the Chartered Institute of Building (CIOB) can claim both fees. Add the fees together and claim the total on one P87 form or your Self Assessment return.

What if my employer pays my professional subscription?

If your employer pays the full fee directly, you cannot claim tax relief because you have not incurred the expense. If your employer reimburses you, the reimbursement counts as earnings and you can still claim the deduction, so it washes out. If your employer pays part of the fee and you pay the rest, you can claim relief on the portion you paid yourself.

Can I claim tax relief on trade union subscriptions?

Yes, if the union is on HMRC's approved list. Many major unions are, including Unite, Unison, GMB, RCN (Royal College of Nursing), and the BMA. The same rules apply: the membership must be relevant to your employment, and you must pay the fee yourself. Union subs often include a professional indemnity element, which also qualifies.

Do I need to renew the claim every year?

It depends on how you claim. If HMRC adjusts your tax code after a P87 claim, they usually keep the adjustment in place for future years automatically, as long as your circumstances do not change. Check your tax code each year to confirm the deduction is still included. If you claim through Self Assessment, you need to include the expense on each year's return.

Professional Subscriptions Tax Relief 2026/27

How It Works

HMRC maintains a list of over 600 professional bodies approved for tax relief. If you pay an annual subscription to one of these bodies, and your job requires that membership (or benefits directly from it), you can deduct the fee from your taxable income.

The relief works by reducing your taxable income, not by giving you cash back. You save tax at your marginal rate: 20% for basic-rate taxpayers, 40% for higher-rate, 45% for additional-rate.

You can backdate claims for up to four previous tax years. Many people only discover this relief years into their career and pick up a useful lump sum by backdating.

Worked Example: RICS Member

Tom is a chartered surveyor earning £52,000. He pays £360 per year to RICS (Royal Institution of Chartered Surveyors). His employer requires RICS membership as a condition of his role.

	Basic Rate (20%)	Higher Rate (40%)
RICS annual fee	£360	£360
Tax relief per year	£72.00	£144.00
Backdate 4 years (total for 5 years)	£360.00	£720.00

Tom earns above the higher-rate threshold (£50,270 in 2026/27). He saves £144 per year. By backdating four years, he claims £720 as a lump sum, and his tax code is adjusted going forward so he automatically saves £144 each year.

If Tom also pays £200 per year for CIOB membership (also on HMRC's list), he claims £360 + £200 = £560 total, saving £224 per year at 40%.

Common Professional Bodies and Typical Fees

The table below shows some of the most commonly claimed professional subscriptions. Fees shown are approximate annual rates for full members and may vary by grade, location, or payment method.

Professional Body	Sector	Typical Annual Fee	Tax Back (40%)
ACCA	Accountancy	£379	£151.60
ICAEW	Accountancy	£480	£192.00
CIMA	Accountancy	£310	£124.00
RICS	Surveying	£360	£144.00
BMA	Medicine	£468	£187.20
GMC	Medicine	£464	£185.60
NMC	Nursing	£120	£48.00
Law Society (England & Wales)	Law	£346	£138.40
SRA (practising certificate)	Law	£306	£122.40
ICE	Civil Engineering	£238	£95.20
IET	Electrical Engineering	£252	£100.80
RIBA	Architecture	£348	£139.20
CIPD	HR	£225	£90.00
CII	Insurance	£200	£80.00

Fees are approximate and may change year to year. Check with your professional body for the current rate. All bodies listed above are on HMRC's approved list.

What Qualifies for Tax Relief

Two conditions must be met:

The professional body must be on HMRC's approved list. Over 600 organisations are included. If yours is missing, the body can apply for approval.
The membership must be relevant to your employment. You need to use the qualification, knowledge, or status gained from the membership in your current job. A solicitor claiming Law Society fees qualifies. A solicitor who retrained as a software developer claiming Law Society fees does not.

You can claim the annual membership or subscription fee, and any compulsory registration fees (like the GMC retention fee for doctors or the SRA practising certificate for solicitors). You cannot claim exam fees, one-off joining fees, or fees for social memberships.

How to Claim

There are three routes.

1. Through your employer's payroll

Some employers deduct professional fees from your gross salary before calculating tax. This gives you relief automatically. Check your payslip for a "professional subscriptions" deduction. If your employer already does this, you do not need to claim separately.

2. P87 form (if you do not file Self Assessment)

Submit a P87 form through your Personal Tax Account on GOV.UK. List each professional body and the fee paid. HMRC adjusts your tax code so you pay less tax for the rest of the year. For backdated years, they send a refund by cheque or BACS.

3. Self Assessment tax return

If you already file a Self Assessment return, add the total professional subscription fees to the Employment pages (SA102). The deduction reduces your tax bill or increases your refund.

Backdating

You can claim for the current tax year and the four previous years. In 2026/27, that covers back to 2021/22. Five years of RICS fees at the higher rate is worth £720.

Claim on GOV.UK →

Edge Cases

•You changed jobs. If your old job required RICS membership and your new job does too, keep claiming. If your new job does not require it but you keep the membership for career reasons, you technically cannot claim. HMRC requires the membership to be relevant to your current role.
•Student or affiliate membership. Reduced-rate memberships for students or graduates are still claimable if the body is on HMRC's list and the membership is relevant to your employment. Trainee accountants paying a reduced ACCA rate can claim the amount they actually pay.
•You are self-employed. Self-employed people claim professional subscriptions as a business expense on their SA103 (Self-employment pages), not through P87. The effect is the same: the fee reduces your taxable profit.
•Employer pays part of the fee. You can only claim relief on the amount you pay yourself. If your employer pays £200 of a £360 RICS fee, you claim relief on £160.
•Multiple professional bodies. Claim them all. A doctor might pay GMC (£464), BMA (£468), and a Royal College subscription (varies). Each one is a separate allowable deduction. Add them together on one claim.

Combine with Other Employment Expenses

Professional subscriptions can be claimed alongside other flat-rate employment expenses on the same P87 form. If you also wear a uniform and wash it yourself, add the uniform flat-rate allowance to the same claim. A nurse claiming NMC fees (£120) and the healthcare uniform allowance (£185) claims £305 total, saving £61 per year at the basic rate or £122 at the higher rate.

Professional Subscriptions: Claim Tax Relief on Fees