Approved professional organisations and learned societies
23 February 2015
HMRC has updated the list of professional bodies and learned societies (known as List 3) with tax-deductible fees for the purposes of Section 344 ITEPA 2003.
List 3 is updated periodically and includes all bodies approved by the Commissioners for HMRC up to 31 March 2014. It shows:
- professional bodies and learned societies, approved by HM Revenue & Customs (HMRC) for the purposes of Section 344 ITEPA 2003 (formerly S201 ICTA 1988)
- details of statutory fees or contributions allowable for earlier years 2003-04 onwards are within S343 ITEPA 2003 (for earlier years S201(2) ICTA 1988).