Can I Claim Tax Relief on Union Membership Fees? — UK 2026/27

If you are a member of a trade union, you are almost certainly entitled to tax relief on your membership fees — and many people do not realise this or never claim it. The annual saving is modest, but with 4-year backdating it adds up. Here is everything you need to know about claiming union membership tax relief in 2026/27.

How the Relief Works

Trade union subscriptions qualify as a professional subscription under HMRC’s employment expenses rules — the same category as professional body membership fees for doctors, accountants, nurses, and engineers.

To qualify for relief, two conditions must both be met:

1. Your union must be on HMRC’s approved list — not all unions qualify
2. The subscription must relate to your employment — you must be a member in connection with work, not purely for political or personal reasons

The relief reduces your taxable income by the approved subscription amount — saving you the income tax you would otherwise have paid on that money.

What Is the Relief Worth?

Backdated 4 years, a higher rate taxpayer paying £300/year could claim back £480 in a single claim.

Which Unions Are Approved?

HMRC’s approved list includes hundreds of trade unions. Major examples:

Check the current approved amounts for your specific union at gov.uk/guidance/approved-trade-unions-and-their-subscriptions-for-relief.

Note: the approved relief amount on HMRC’s list may differ from the subscription you actually pay. If the list says £200 but you pay £240, relief is limited to £200.

Worked Example: Diane the NHS Nurse

Diane is an NHS nurse paying £25/month (£300/year) to the Royal College of Nursing. She is a basic rate taxpayer.

• Annual subscription: £300
• Tax rate: 20%
• Annual tax relief: £60
• Diane has never claimed — she backdates 4 years (2022/23, 2023/24, 2024/25, 2025/26)
• Total refund: £60 × 4 = £240

Diane claims via her Personal Tax Account. HMRC adjusts her 2026/27 tax code automatically to give the £60 relief going forward.

How to Claim

PAYE Employees

1. Check your union is on HMRC’s approved list at gov.uk
2. Log in to your Personal Tax Account at gov.uk/check-income-tax
3. Select “Add a work expense” and choose “Professional fees and subscriptions”
4. Enter the union name and annual subscription amount
5. HMRC adjusts your tax code and issues any refund for previous years

Alternatively, complete Form P87 (available on gov.uk) and submit by post.

Self-Employed

Deduct the subscription as a business expense on your Self Assessment return under “Other allowable business expenses”. The test is the same — the union must be relevant to your trade.

Backdating Claims

You can backdate claims for up to 4 tax years:

Do not miss the 2022/23 window — it closes on 5 April 2027.

Other Professional Subscriptions You Can Also Claim

Union membership is one type of approved professional subscription. The same mechanism applies to:

• Professional body fees (GMC, NMC, RICS, ACCA, CIMA, Law Society, and hundreds of others)
• Some learned society memberships
• Industry-specific bodies required for your role

If you are claiming union membership, check whether you also pay other professional body fees — you can claim all eligible subscriptions in the same P87 or Personal Tax Account claim.

See our professional subscriptions tax relief guide, backdating PAYE tax relief, and working from home tax relief guide.

Related Guide

• Employee Benefits & Tax UK 2026/27 — BIK, P11D and Salary Sacrifice