Can I claim tax relief for my IEMA membership?
You can claim tax relief on:
- 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
As IEMA appears on the ‘Approved professional organisations and learned societies (list3)’ then subscriptions taken up are deductible for tax purposes.
- Tax deductible for employers – Where employers pay for the subscription direct or via re-imbursement, the subscription is accounted for as a tax-deductible expense through the business’ Profit and Loss account.
- No P11D implication for individuals if paid by employer – If paid for on behalf of employees, the employer will not need to report on a P11D as the organisation (IEMA) is included in ‘list 3’.
- Tax deductible for individuals – If paid for individually and not re-imbursed by an employer, the individual can claim the subscription as a tax-deductible expense.
- How individuals can get Tax Relief if paying personally – To claim relief:
- If submitting an annual Self-Assessment Tax Return, the subscription expense should be entered under the Employments section – Expenses -Box 19: Professional Fees and Subscriptions
- If not submitting an annual Self-Assessment Tax Return, the subscription expense can be claimed online through your individual Government Gateway Account.
The link below will take individuals through a short questionnaire as to what method they will need to use to claim relief.
Claim tax relief for your job expenses: Professional fees and subscriptions - GOV.UK (www.gov.uk)
