Employees may be entitled to tax relief on certain professional fees and subscriptions that they pay personally. The relief is available where membership of a professional body is required for an individual to carry out their duties, or where annual subscriptions are paid to an HMRC-approved professional organisation or learned society that is relevant to their occupation.
However, not all subscriptions qualify. Tax relief is not available for life membership fees, subscriptions paid to organisations that are not approved by HMRC, or fees that have been paid by someone else, such as an employer. In general, the individual must have incurred the cost themselves, and the expense must be directly related to their work.
Claims can be made for the current tax year as well as the previous four tax years, meaning that individuals who have not claimed relief in the past may be able to obtain a tax refund.
Evidence of payment should be retained to support any claim. This may include receipts, invoices or other documentation showing the amount paid and the organisation to which the payment was made.
Employees who are not within self-assessment can usually submit a claim directly to HMRC using its online expenses service. Those who complete a self-assessment tax return must instead claim the relief through their tax return.
Anyone who pays professional subscriptions should review whether they are entitled to relief, particularly if claims have not been made in recent years.
