Approved professional organisations and learned societies (list 3)

30 July 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.


During July the following were added to the list:


  • British Veterinary Dental Association (BVDA), with effect from 6 April 2019

  • International Information System Security Certification Consortium Inc. (ISC) 2, with effect from 6 April 2019

  • COSCA (Counselling & Physiotherapy in Scotland), with effect from 6 April 2019

  • European Society for Paediatric Infectious Diseases (ESPID), with effect from 6 April 2018


The following have been changed:


  • ‘National Association of School Business Management (NASBM)’ to ‘Institute of School Business Leadership (ISBL)

  • ‘Society of Business Economists’ (Listed as ‘Business Economists Society of’ to ‘Society of Professional Economists (SPE)’

  • ‘United Kingdom Reading Association’ (Listed as ‘UK Reading Association’) to ‘United Kingdom Literacy Association (UKLA)’

  • ‘Hospital Infection Society (HIS)’ to ‘Healthcare Infection Society (HIS)’


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