29 June 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 nine additions and one amendment.
Additions
- 'Coaching Psychology International Society of' (with effect from 6 April 2023)
- 'Applied Microbiology International' (with effect from 6 April 2023)
- 'Parkinson and Movement Disorder Society International' (with effect from 6 April 2022)
- 'Computer Applications and Quantitative Methods in Archaeology' (with effect from 6 April 2022)
- 'Ethnomusicology Society of' (with effect from 6 April 2022)
- 'Trisomi 21 Research Society' (with effect from 6 April 2022)
- 'Surgeons in Primary Care Association of' (with effect from 6 April 2022)
- 'International Psycho-Oncology Society' (with effect from 6 April 2022)
- 'Graduate Careers Advisory Services Association of' (with effect from 6 April 2021).
Amendment
- the 'Otorhinolaryngologists ― Head and Neck Surgeons British Association of’ has been renamed ‘ENTUK’.
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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