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When you can get tax relief for professional fees and subscriptions

It may be that in order to do your job you need to have your name included on a professional register or to have a special licence. Or it could be that it's very helpful to belong to an organisation whose activities are relevant to your work.

Either way you'll pay registration fees or membership subscriptions - usually every year. You may be able to deduct the cost of these from your taxable income and reduce the amount of tax you pay.

You can get tax relief on professional fees and subscriptions as long as:

• you have your name on a register, hold a licence or are a member of the organisation in question because it's necessary or relevant to your work 
• HM Revenue & Customs (HMRC) approved the organisation you're a member of

• List of HMRC approved organisations Opens new window

When you are not entitled to tax relief

You can't get tax relief on any fees and subscriptions that you pay to an organisation that HMRC haven't approved.

You won't be entitled to tax relief:

• on a life membership subscription
• if you haven't paid for the allowable professional fees and subscriptions yourself - for example if your employer has paid them and has agreed a 'dispensation' with HMRC

How to get tax relief

When HMRC approve an organisation and add it to their list they ask the organisation to let their members know that they might be entitled to tax relief on their fees or subscriptions. They can tell you how much you are allowed to deduct.

If you haven't completed a tax return you've got five years from the 31 October following the end of the year concerned to get the relief. If you've previously completed a return it's five years from 31 January following the end of the year concerned.

• How to get allowances and reliefs - employees or directors

More useful links

• Tax allowances and reliefs - more information

• Tax allowances and reliefs - employees or directors