29 July 2024
HM Revenue and Customs (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.
Additions
- Institute of Medical Ethics (with effect from 6 April 2024)
- Play Therapy UK (with effect from 6 April 2024)
- International Microelectronics Assembly and Packaging Society UK (with effect from 6 April 2023),
- American Academy of Neurology (with effect from 6 April 2023)
- Professional Association of Specific Learning Difference Specialists in Higher Education (PASSHE) (with effect from 6 April 2024)
- The Chetham Society (with effect from 6 April 2024)
- International Society for Industrial Ecology (with effect from 6 April 2023)
- National Association of Link Workers (with effect from 6 April 2024)
- The Society of Sports Therapists (with effect from 6 April 2024)
- Register for Chartered Security Professionals (CSyP) (with effect from 6 April 2022).
Amendments
COSCA (Counselling & Physiotherapy in Scotland), with effect from 6 April 2019) has been updated to COSCA (Counselling & Psychotherapy in Scotland).
Professional organisations can apply for approval for tax relief using form P356.
CIPP comment
The CIPP appears on list 3, which means that any self-funding members can claim tax relief on their membership fees. The CIPP is listed under ‘P’ under the title ‘Payroll Professionals Chartered Institute of (new title from 10 November 2010 formerly Institute of Payroll Professionals)’.
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