This information is intended as general guidance on the tax relief available for professional subscriptions in the United Kingdom. If you are unsure about your individual circumstances, you should seek your own personal tax advice.
As a member of the Royal Society of Biology, you may be entitled to claim tax relief for the membership subscription you pay to us. You can claim tax relief where the following apply:
- You have earnings from a paid role
- Paying your membership subscription is relevant to that role
- You have paid the membership subscription personally, and
- Your employer has not reimbursed the expenses to you
Please note that the role can be as a practising biologist, or within a management or administrative position where the employer and the people you work with are working in the field of biology. It is up to you to determine if your role fits that description.
You can make a claim for tax relief directly to HMRC in a number of ways:
- Where you complete your self-assessment tax return online, please answer “yes” to the question “Do you wish to claim any employment expenses” and then include the details of your subscription payment.
- Where you complete a paper annual self-assessment tax return, include the subscription amount in Box 19 of the Employment Page (Form SA102).
- By making a claim online using the gov.uk website, by searching “claim tax relief for your job expenses”. In order to use this option, you will need a Government Gateway ID (which you can register for), your National Insurance number and a copy of your P60.
- Complete a paper form (P87) and post it to HMRC. HMRC guidance on how to complete the form is on the gov.uk website.
It may be possible to claim tax relief for your professional subscriptions paid in previous years, and retired members who may still be earning professional fees without being employed should seek specific advice.
For more information on tax relief, please use the HMRC income tax phone line: 0300 200 3300.