Last updated: 14 October 2026
Can you claim tax relief on professional fees?
It depends on who you are and what the fee is for. Employees can claim tax relief on annual subscriptions to professional bodies on HMRC’s approved list (List 3), if membership is relevant to their job. Self-employed people and companies can deduct professional fees, such as accountancy, legal and consultancy fees, if they’re incurred wholly and exclusively for the business and aren’t capital in nature.
Employees: professional subscriptions
| Can claim | Can’t claim |
| Fees to bodies on HMRC’s List 3, relevant to your job | Bodies not on the approved list |
| Fees required to practise, such as GMC or NMC registration | Subscriptions paid or reimbursed by your employer |
| Annual subscriptions | Life membership fees, usually |
Claim online through your personal tax account, by form P87 if your expenses are under £2,500, or in your Self Assessment return. You can backdate claims for up to 4 years.
Self-employed and companies: professional fees
| Fee | Deductible? |
| Accountancy and bookkeeping | Yes |
| Legal fees for debt collection or trade contracts | Yes |
| Legal fees for buying property or a new lease of over 50 years | No, capital |
| Tax advice for the business | Yes |
| Fines and penalties | No |
| Fees for defending a criminal charge | Usually no |
| Fees for renewing a short lease | Yes |
| Consultancy for business strategy | Yes |
Example
Fiona, an employed architect, pays £550 a year to the RIBA and £128 to the Architects Registration Board. Both are on List 3. As a higher-rate taxpayer, she claims relief at 40%, worth £271.20 a year, and backdates the claim for 4 years.
Ben, a self-employed plumber, pays his accountant £900 for his accounts and tax return. He deducts the full £900 from his profits.
Personal tax advice
Fees for personal tax returns aren’t deductible for employees. For the self-employed, fees for preparing business accounts are deductible, but fees for personal tax matters are not strictly business expenses, though HMRC usually accepts a deduction for the business part of Self Assessment work.
Professional fees in a dispute with HMRC
Accountancy costs of dealing with an HMRC enquiry are deductible, unless the enquiry finds additional profits due to careless or deliberate behaviour.
VAT
VAT-registered businesses can reclaim VAT on professional fees for the business.
Common mistakes
- Employees claiming subscriptions to bodies not on List 3
- Claiming a fee your employer has already paid or reimbursed
- Self-employed people deducting legal costs of buying premises
- Forgetting to backdate claims for earlier years
Records to keep
Keep receipts or annual statements from the professional body, invoices from advisers and a note of what each fee was for. If HMRC checks a claim, it will want to see that the fee related to your job or business.
Frequently asked questions
Can I claim my union subscription?
Only if the union is on List 3, often for the part relating to professional services.
What if my employer pays my fee?
It’s tax-free if the body is on List 3.
Can a company deduct legal fees for buying a building?
No, they’re added to the cost.
How do I check List 3?
Search HMRC’s approved professional organisations list on gov.uk.
Related: claiming employment expenses, claiming course costs and personal credit cards for business expenses.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with claiming business expenses. See our small business accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
