Can I claim tax relief on professional subscriptions?

What you can claim for

If you are employed and pay your own professional fees, you may be able to get some of the tax back. You can claim for:

• professional membership fees, if you must pay them to be able to do your job
• yearly subscriptions to approved professional bodies or learned societies, if being a member is relevant to your job
• yearly subscriptions to some journals, where the body is marked with a "J" on HMRC's list

What you cannot claim for

• life membership subscriptions
• fees or subscriptions you did not pay yourself, for example if your employer paid them
• fees to organisations that HMRC has not approved

Check the body is approved

HMRC keeps a list of approved professional organisations and learned societies. It is called List 3. Search it for your body before you claim. The body itself can usually tell you how much of the fee you can claim for. Bodies that are not on the list can apply to HMRC to be added.

How much you get back

This is tax relief, not a full refund. You get back the tax you paid on the amount you claim, at your own tax rate. You must have paid at least that much tax in the year.

The first row is the example HMRC gives. The others use the same sum.

How to claim

1. Check your body is on List 3.
2. Find receipts or other evidence showing how much you paid. You must send copies with your claim.
3. Use HMRC's online service on GOV.UK. It checks if you can claim and takes you through the steps.
4. If you fill in a Self Assessment tax return, do not use the online service. Claim in your tax return instead.

Backdating your claim

You can claim for the current tax year and the 4 tax years before it. On 5 October 2026 that means 2026/27 and the four years from 2022/23 to 2025/26.

How you get the money

For the current tax year, HMRC usually changes your tax code so you pay less tax through your wages. For earlier years, HMRC either changes your tax code or sends you a refund.

If you live in Scotland, Wales or Northern Ireland

The same rules apply across the UK. If you pay Scottish Income Tax, your relief is worked out at your Scottish rate.

Related guides

• How do I claim a tax refund?
• Can I claim tax relief for working from home?
• What is Mileage Allowance Relief?
• Can I claim a uniform tax rebate?

Where this comes from

• Claim tax relief for your job expenses: professional fees and subscriptions
• Approved professional organisations and learned societies (List 3)
• Claim tax relief for your job expenses