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Tax Relief

Income Tax Relief in respect of Annual Membership Subscriptions.

Tax relief

The Research Quality Association is one of the HMRC approved professional bodies under Section 344 of the Income Tax (Earnings & Pensions) Act 2003 and is published by them known as “List 3” therefore, if you are a UK tax payer and pay your own membership fees, you may be entitled to claim tax back on your subscription fee.

Who can claim

If joining the RQA is advantageous to you in carrying out your work or is relevant to your job, members employed in the UK may claim tax relief on their membership subscription fee.

Who cannot claim

  • Non UK tax payers

  • Members whose subscription fee is paid by someone else (e.g. employer)

How much can I claim?

Higher rate taxpayers can claim 40% of their membership fee.
Lower rate taxpayers can claim 20% of their membership fee.

How to claim

In order to claim tax relief, you will need to use your invoice for your membership payment, which you can then submit to the tax office with your tax return form.  If you don't complete a tax return, you can make a claim by writing or phoning your local tax office (your employer will be able to give you the address and reference).

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