On this page
In short
- Registration fees and subscriptions you must pay to do your job are tax deductible if the body is on HMRC's approved list.
- NMC, HCPC, RCN, Unison, NEU, Police Federation and hundreds more are on it.
- Some unions are allowed in full, some at a proportion.
- Claim 4 years at once.
Fees by job: nurses (NMC, RCN), teachers (NEU, NASUWT), police (Federation).
Which fees qualify
- Professional registration you need to practise: NMC, HCPC, GDC and the SIA licence.
- Professional bodies related to your work: engineering institutions, CIPD, accountancy bodies.
- Unions where HMRC has agreed a proportion is for professional purposes.
Common examples
| Body | Allowable |
|---|---|
| NMC | Full fee, £120 |
| HCPC | Full fee |
| RCN | Full subscription |
| Unison | 70% (healthcare sector) |
| NEU, NASUWT | NEU in full, NASUWT two-thirds |
| Police Federation | Full subscription |
Check your body in approved professional bodies (List 3).
What does not qualify
- Life membership or joining fees
- Fees your employer pays or reimburses
- Bodies not on the list, however relevant
- DBS check, an ordinary car driving licence
Worked example
A band 5 nurse: NMC £120 plus RCN about £205 equals £325 of relief, £65 a year at 20%, £260 over 4 years. Add the £125 uniform rate and shoes and tights and it passes £400.
Questions
I am a higher rate taxpayer.
The same fees are worth 40% back rather than 20%.
Can I claim for exams and courses?
Rarely for employees. Being required to train is not enough on its own; the training has to be part of your duties. Ask your specialist.
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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