12 May 2023

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.

HMRC has cited one amendment, six additions and one removal.

Additions (with effect from 6 April 2022)

  • 'Society for Mucosal Immunology'
  • 'Assistant Directors Guild UK'
  • 'British Sub-Aqua Club'
  • 'International Society of Psychiatric Genetics'
  • 'European Association of Work and Organizational Psychology'
  • 'Society for Institutional and Organizational Economics'.

Removals

  • ‘Security International Institute of’ has been removed as the correct name ‘The Security Institute’ is listed.

Amendment

  • The Pyramus and Thisbe Club (PTC) has been updated to 'The Pyramus and Thisbe Society'.

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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