On this page
In short
- List 3 is HMRC's register of professional bodies whose fees qualify for tax relief.
- If your body is on it, the fee is claimable. If not, it is not, however professional the body.
- Some entries are allowed in full, some at a stated proportion.
- Bodies can apply to be added.
Common claims by job: nurses, teachers, police. How the claim works: professional fees tax relief.
How to check
- Search gov.uk for professional bodies approved for tax relief (List 3).
- Search the page for your body's name. Try the initials and the full name.
- Note any percentage or note beside the entry; that is the allowable proportion.
Bodies our clients claim most
- Nursing and Midwifery Council
- Health and Care Professions Council
- Royal College of Nursing
- UNISON healthcare sector (70% of the subscription)
- NEU in full; NASUWT and NAHT at two-thirds
- Police Federation
- Engineering institutions: IET, IMechE
If your body is not listed
Only the body itself can apply to HMRC for inclusion. Ask them. Meanwhile the fee is not claimable. Some licences you need to work are on the list, though: the SIA licence fee is allowed in full in the year you pay it.
Questions
My union is listed at 50%.
Then half your subscription is allowable. We apply the proportion for you.
Does DBS count?
No. A DBS check is not a professional body fee.
Not ready to claim today?We'll email you this guide and one reminder before the 5 April deadline, when the oldest tax year drops off. Nothing else.
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This guide is general information, not advice about your circumstances. Figures use HMRC rates for the 2026 to 2027 tax year. We are a paid tax agent and not HMRC.
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