Tax Relief on Professional Fees: Approved Bodies (List 3)

If you pay a subscription to a professional body or learned society that is relevant to your job, you can usually claim tax relief on it. HMRC keeps an official list of the organisations that qualify, known as List 3. This page explains how it works, what qualifies, and how to claim.

What is List 3?

List 3 is HMRC’s official list of approved professional organisations and learned societies. If your body is on the list and membership is relevant to your work, the fees you pay yourself qualify for tax relief. The list is long and updated regularly, so the safest check is to search the current version on GOV.UK.

What qualifies

To claim, the subscription must be to an approved body on List 3, membership must be relevant to your employment, and you must pay it yourself. You receive tax relief at your tax rate, so 20 percent or 40 percent of the fee.

What does not qualify

• Life membership subscriptions.
• Fees your employer has paid or reimbursed.
• Subscriptions to organisations that are not on List 3.
• Membership that is not relevant to your current job.

Common examples

Many professions have an approved body. Well known examples include the Royal College of Nursing and the British Medical Association. Some bodies have restrictions: for instance, relief on UNISON membership for healthcare staff is restricted to a set percentage of the fee rather than the whole amount. Always check your own body and any restriction on the current List 3.

Statutory registration fees

Separately from List 3, fees you must pay to a regulator in order to do your job are generally allowable too, for example registration with the Nursing and Midwifery Council, the General Medical Council or the Health and Care Professions Council. If you have to be registered to work, the fee usually qualifies.

Trade union subscriptions

Ordinary trade union membership is not automatically tax deductible. Relief is only available where the union is approved under List 3, and it is often limited to the part of the subscription that relates to approved professional activities. Check whether your union appears on the list and any percentage restriction.

How to claim

Employees claim using a P87, directly from HMRC for free or through a service like TaxPro, and you can backdate up to four tax years. Professional fees are often claimed alongside other reliefs such as uniform and mileage. See our full professional fees and subscriptions guide, or find your trade on the tax rebates by job hub.

Frequently asked questions

How do I know if my professional body qualifies?

Check the current List 3 of approved professional organisations on GOV.UK. If your body is listed and membership is relevant to your job, the fee you pay qualifies.

Can I claim my union subscription?

Only if the union is approved under List 3, and often only a restricted percentage. Ordinary union membership on its own is not automatically deductible.

Can I claim if my employer pays my fees?

No. You can only claim for fees you have paid yourself and not been reimbursed for.

How far back can I claim?

The current tax year plus the previous four. Once granted, the relief is usually built into your tax code so it continues automatically.

Check what you are owed

Check what you are owed with TaxPro and we will include every professional fee and other relief you are entitled to, on a no win, no fee basis.