Tax relief

As the College is listed on the HMRC’s List of approved professional organisations and learned societies (List 3), you may be able to claim income tax relief on your membership fees if you are a UK taxpayer, whether you are employed or self-employed.

The amount of tax you can claim depends on your tax position and jurisdiction, and our membership fees page illustrates the effective cost of fees for each team role and membership grade after relief at the basic and higher rates of income tax currently applicable in England, Wales and Northern Ireland.

You can claim relief in relation to membership fees paid on or after 6 April 2023, but only if you pay our membership fees yourself. If self-employed, you can claim the fee as an expense against your relevant self-employment income, and if employed you can claim tax relief as an employment expense under section 344 ITEPA 2003.

However, tax relief cannot be claimed if your employer pays your membership fee, or if you claim the cost of membership back from your employer, or in most cases by retired members, and claims for tax relief cannot be made in relation to College membership fees paid in tax years prior to 2023/24.

For further information or advice, please contact the HMRC or an accountant.