The_Assessor_Summer 2026 Web - Flipbook - Page 18
JOURNAL
ESSENTIAL INFO
CLAIMING PROFESSIONAL
FEE DEDUCTION FOR
EMPLOYEES
(UK IAEA
MEMBERS)
The IAEA is a HMRC-approved professional body. Employees who pay their IAEA
membership fees themselves, without employer reimbursement, can claim tax relief on
these costs against their employment income in one of two ways – read on for more
information.
JUNE 2026: PER HMRC
You can claim tax relief on:
• Professional membership fees, if you
must pay the fees to be able to do
your job
• Annual subscriptions you pay to
approved professional bodies or
learned societies if being a member
of that body or society is relevant to
your job
There is more information on this,
here: https://www.gov.uk/government/
publications/professional-bodiesapproved-for-tax-relief-list-3
You cannot claim tax relief on life
membership subscriptions, or for
professional membership fees or
annual subscriptions you:
• Have not paid yourself (for example
if your employer has paid for them)
• Have paid to professional
organisations that are not approved
by HMRC
Your organisation can tell you how
much tax you’re allowed to claim back.
18
You can claim for the current tax year
and the four previous tax years.
The IAEA is a HMRC-approved
professional body.
The link takes you through a series of
questions. Once con昀椀rmed, you can
complete the application online and
will be asked to log in to, or create,
your Government Gateway account.
Employees who pay their IAEA
membership fees themselves, without
employer reimbursement, can claim
tax relief on these costs against their
employment income in one of two
ways:
If you cannot 昀椀le online, you can use
paper form P87 instead (example copy
attached).
a) If the member already completes
a self-assessment tax return,
they should claim relief by
entering the annual membership
fee in box 19 of the relevant
employment page (‘Employment
Expenses’ / ‘Professional fees and
subscriptions’).
• Basic-rate taxpayers: 20% of the
membership fee paid
b) If the member does not 昀椀le selfassessment tax returns, they can
submit an online claim using the
following web address:
https://www.gov.uk/tax-relief-foremployees/professional-fees-andsubscriptions
Based on current tax rates, the
available tax savings are:
• Higher-rate taxpayers: 40% of the
membership fee paid
The above does not represent direct
tax advice to members and any claims
made by members are at member
discretion. We urge members to seek
their own professional advice where
necessary. HMRC always reserves the
right to review claims and can request
copies of relevant documentation to
evidence validity. As such, evidence of
subscription payments on which claims
are made should be retained by any
claiming member.
JOURNAL
THE ASSESSORS JOURNAL | SUMMER 2026 | www.iaea-online.org/news/the-assessor
