26-02-2016

Employees can claim tax relief if they pay fees or subscriptions to some approved professional organisations - but only if membership is required for the individual to do their job or it is helpful for the individual’s job.

Employees cannot claim tax relief if subscriptions are paid to professional organisations not approved by HM Revenue and Customs, or for:

life membership subscriptions fees or subscriptions the employee has not paid for themselves, eg their employer has paid the subscription for them. In which case, as long as the payment is to an approved body, there will be no tax implications.

HMRC publish a list of recognised professional bodies which is regularly updated – the latest list can be foundhere.


"I have attended many of The Learn Centre’s training courses in recent years. They are always of the highest professional standard and deliver updates on complicated HR and Payroll legislation, but in an easy to understand format. I would gladly recommend The Learn Centre to any potential client who is looking for HR & Payroll training courses, bespoke in-house training or expert advice."

Michael Stevenson
Payroll Manager at Queen's University Belfast

View on Linkedin

Have a question?

Leave us your details or call us on 01798 861111

Ensure you're up to date and compliant

Are you happy for us to email you from time to time with payroll related information, legislation and updates?

Yes please, keep me up to date