Is the organisation on HMRC's approved list (List 3)?

Subscriptions to HMRC-approved bodies are deductible. Membership fees and subscriptions to professional bodies on HMRC's approved list are tax deductible. The body must be relevant to your work. This includes organisations like ICAEW, RICS, BMA, Law Society, and many others. HMRC maintains a public list of approved professional organisations.

Is the subscription wholly and exclusively for your business?

May be deductible if wholly for business. Even if an organisation is not on HMRC's List 3, a subscription may still be deductible if it is wholly and exclusively for business purposes and directly relevant to your trade. However, HMRC may challenge this. Consider whether the subscription has any personal element.

Is this a trade union subscription?

Trade union subscriptions may qualify for tax relief. Trade union subscriptions are deductible for self-employed individuals where the union is relevant to your trade. For employees, you can claim tax relief on your trade union subscription if it is relevant to your job. The union must be on HMRC's approved list.

Is the professional body on HMRC's approved list (List 3)?

Company can pay subscriptions to approved bodies. Your limited company can pay professional subscriptions to HMRC-approved bodies as a business expense. This is not treated as a benefit-in-kind for you, so there is no additional tax charge. The subscription must be relevant to your work within the company.

Is the subscription directly relevant to your work for the company?

May be allowable but check carefully. Subscriptions to bodies not on List 3 may still be paid by the company as a business expense if they are wholly and exclusively for business purposes. However, if not on the approved list, there may be a benefit-in-kind charge. Check with your accountant.

Is the professional body on HMRC's approved list (List 3)?

Not deductible if the body is not HMRC-approved. Subscriptions to organisations not on HMRC's approved List 3 are generally not tax deductible. This includes many networking groups, social clubs, and organisations that are not directly related to a profession. Check the list carefully — some bodies you might expect to be on it are not.

Can I Expense This?

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Can I Expense Professional Subscriptions?

Find out if professional body memberships, trade union subscriptions, and similar fees are tax deductible.

Last reviewed: February 2026

Question 1

ℹ️This tool provides general guidance only, not professional advice. Results depend on your specific circumstances.

Can I Expense Professional Subscriptions?

1Question 1

Are you self-employed or a sole trader?

This includes freelancers and contractors not working through a limited company.

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Important disclaimer

This tool provides general guidance based on HMRC rules at the time of writing and is for informational purposes only. It does not constitute professional tax, legal, or financial advice. Tax rules change frequently and this information may be outdated or incomplete. No warranty is given as to accuracy. We accept no liability for any loss, damage, or consequences arising from reliance on this guidance. Use of this tool does not create a professional-client relationship. Your specific circumstances may differ significantly. Always consult a qualified accountant or tax advisor before making financial decisions.