Expenses and benefits: subscriptions and professional fees
What's exempt
You don’t have to report anything to HM Revenue and Customs (HMRC) or pay tax and National Insurance if all of the following apply:
- you pay the organisation yourself directly or if your employee pays the fee or subscription and you pay them back
- the organisation is on ‘list 3’, HMRC’s list of approved professional bodies
- you have exemptions (these have replaced dispensations) covering your fees and subscriptions
Salary sacrifice arrangements
You do have to report the value of subscriptions and professional fees if you provide them as part of a salary sacrifice arrangement.