Income tax relief
Find out how you can claim income tax relief on your BCLA membership subscription.
The BCLA is recognised as an ‘approved body’ by HM Revenue and Customs, which means that tax relief can be obtained on our annual membership subscription.
A higher rate tax payer will therefore be able to reduce their tax bill by either 40% or 50% of a BCLA membership subscription (depending on the amount of total income).
A Basic rate taxpayer will be able to reduce their tax bill by 20%:of the subscription cost.
How to claim
Self-employed and locums
For self-employed people, including locums, you should deduct the fees as an allowable expense before calculating your taxable profits.
Employees
If the member pays the subscription themselves, they can claim the tax back when they complete their annual self assessment tax return form.
If a practice pays for the membership on the employee's behalf, the tax relief is claimed either
a) by the practice (via a dispensation with HMRC); or
b) the practice will include these fees on the employee's annual P11D benefits form following which the member should then claim the tax relief when they complete their annual self assessment tax return form.
For more advice visit the HMRC website.
