Approved professional organisations and learned societies

28 February 2018

What do The Royal Birmingham Society of Artists, The Association of Taxation Technicians and The Chartered Institute of Payroll Professionals have in common?

They are all in the latest published guidance of approved professional organisations and learned societies (also known as List 3) published by HMRC, which lists the professional bodies and learned societies with tax-deductible fees.

You can reclaim tax you pay on fees or subscriptions to some approved professional organisations - but only if you must have a membership to do your job or it’s helpful for your work.

You can’t claim tax back on fees or subscriptions you’ve paid to professional organisations not approved by HMRC or for:

  • Life membership subscriptions
  • Fees or subscriptions you haven’t paid for yourself, e.g. your employer has paid for them