Professional fees and subscriptions

You can claim tax relief on:

You cannot claim tax relief on life membership subscriptions, or for professional membership fees or annual subscriptions you:

  • have not paid yourself (for example if your employer has paid for them)
  • have paid to professional organisations that are not approved by HMRC

Your organisation can tell you how much tax you’re allowed to claim back.

You can claim for this tax year and the 4 previous tax years.

How to claim

If you can claim these expenses, you must complete a P87 form and send it to HMRC by post.

You must send copies of receipts, or other evidence, that show how much you paid for each professional fee or subscription with your form.

Before making a claim you should use this service to check:

  • if you can claim
  • how to claim

If you complete a Self Assessment tax return, you must claim through your tax return instead.

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