Can I claim trade scheme and registration fees as an expense?

Can I claim trade scheme and registration fees as an expense? Usually, yes. In 2026-27 a self-employed tradesperson can deduct fees and subscriptions paid wholly and exclusively for the trade, such as trade body membership. HMRC's List 3 of approved bodies is for employees, not the self-employed. Not if you are self-employed. List 3 belongs to the tax relief rules for employees. A sole trader's subscriptions are judged by the business rule that a cost must be paid wholly and exclusively for the trade. If the association has an arrangement with HMRC, its subscriptions and entrance fees are allowed in full. Without one, HMRC's manual says you can deduct the part the association spends on things that would be deductible if you paid for them yourself. Yes. GOV.UK says you can claim any insurance policy for your business, and gives public liability insurance as an example. Professional indemnity insurance premiums are listed too. Read the full answer, with every source, at rightotax.co.uk.