Professional subscriptions
Membership of a professional body or trade subscription can be claimable where it is relevant to the work you do.
Sole traderConditional
Ltd companyConditional
EmployeeConditional
Conditions
- The subscription must be to a body relevant to your trade, profession or employment.
- For employees, HMRC maintains an approved list of professional bodies and learned societies; only those on the list qualify for relief.
- Subscriptions taken purely for personal interest are not allowable.
Common mistakes
- Claiming a general-interest membership that has no real connection to the work.
- Employees claiming for a body that is not on HMRC's approved list.
What to keep
- Subscription invoices or receipts.
- A note of how the membership relates to the work.
Real-world example
An accountant in practice pays an annual membership to their professional institute. Because it is directly relevant to the work, the cost is allowable against the business.
Frequently asked
How do I know if my professional body qualifies for employee relief?
HMRC publishes an approved list (often called List 3). If the body is on it and the membership is relevant to your job, relief is usually available.
Not sure how this applies to you?
The rules shift with your circumstances. A qualified accountant can confirm what you can claim and handle it for you.
Find an accountantRelated allowances
Source: HMRC guidance · Last checked 2026-03-01
This page is general information based on HMRC published guidance, not tax advice. Status shown is a plain-English summary — your own position can differ. Always check the HMRC source above and speak to a qualified accountant before making a claim.