Limited companies can reimburse certain professional fees and membership subscriptions incurred by directors or employees, provided they meet specific HMRC criteria.

Key conditions include:

• The fee or subscription must relate directly to the individual’s profession or role within the business.
• It must be paid to a recognised professional body included on HMRC’s official List 3 of approved organisations.

Examples of eligible bodies:

• Association of Chartered Certified Accountants (ACCA)
• The Nursing and Midwifery Council (NMC)
• Chartered Institute of Personnel and Development (CIPD)

Only annual fees for active memberships are allowable.

Other personal memberships for example life memberships, gym subscriptions, or other unrelated associations are excluded and will be classified as benefits-in-kind and subject to tax.

Supporting documentation, such as receipts and confirmation of professional relevance, should be kept to justify reimbursement.