Membership Tax Relief


As a UK tax payer, you could save money on your College membership fee through tax relief.

Better still, if this is the first time you have claimed tax relief, you can do so for the current tax year and also backdate a claim for the previous four tax years.

You may be eligible to claim tax relief on:

Membership fees
Uniforms (including shoes and socks)
Laundry costs for your uniform

How much can I claim?

How much you can claim will depend on a number of factors including how much your annual fees cost and your tax situation. As a guide, members who pay basic rate Tax in the UK, can claim up to 20% on their membership fees. This rises to 40% for higher rate Tax payers. Please note that there are time limits for making a backdated tax relief claim. 
What if I’ve retired/am a student?

Most retired members and students cannot claim tax relief on their membership, because the membership must relate directly to employment.

There are three different ways of claiming tax relief on your membership fees:

 If you complete a self-assessment tax return, you can claim tax relief from your registration fees on the employment page of the return.

 If you do not file a tax return, you can claim tax relief using form P87: Claim Income Tax relief for your employment expenses (P87) - GOV.UK (

 You can telephone HMRC and ask for relief on your fees. Contact details can be found on the HMRC website: Contact HM Revenue & Customs - GOV.UK (

See the HMRC website for further details, including allowable expenses, eligibility and claiming back tax for past years: Claim tax relief for your job expenses: Overview - GOV.UK (