Based on your comments, clarifying that the fee codes are never found within a tag, I'd suggest a two pass solution. First, remove all tags by replacing them with a single space. Then process that to find the fee codes.
$content = preg_replace("/<[^>]+>/", " ", $content);
preg_match_all("/\b[A-Za-z]\d{5}\b/", $content, $matches);
This assumes no stray <
or >
is present.
Of course, the usual warning that one should not use regex to parse html or xml, applies.