Approved professional organisations and learned societies (list 3)

31 October 2019

HMRC has updated the list of professional bodies and learned societies (also known as List 3) with tax-deductible fees.

For some professional organisations, members can claim tax relief on fees or subscriptions.

List 3 shows all organisations whose members qualify for a tax deduction on professional fees and subscriptions pertaining to that organisation.

The list is updated periodically and includes all bodies approved by the commissioners for HMRC. The last update was on 28 October 2019.

There have been five additions to the list:

  • British Association of Sport Rehabilitators and Trainers (BASRaT), with effect from 6 April 2019
  • Society of Later Life Advisers (SOLLA), with effect from 6 April 2019
  • The Pyramus and Thisbe Club (PTC), with effect from 6 April 2019
  • The Security Institute (SI), with effect from 6 April 2019
  • Vantage 10 Panel of Mediators and Experts (V10PME), with effect from 6 April 2019

These two amendments have been made:

  • ‘Art Historians Association of’ to ‘Association for Art History’
  • ‘Security Industry Authority (relief is due S343 ITEPA 2003 for the fee payable for a licence which lasts 3 years – relief is due in full for the year the fee is paid)’ to ‘Security Industry Authority (relief is due under s343 ITEPA 2003 for the fee payable for licences that last 1 year and 3 years – relief is due in full for the year the 3 year licence fee is paid)’.

Professional organisations can apply for approval for tax relief using form P356.

 


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