Approved professional organisations and learned societies (list 3)

14 April 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 no amendments, 15 additions and two removals.

Additions

  • ‘Registered Environmental Practitioner’

  • ‘Registered Environmental Technician’

  • ‘Environment Society for the (allow relief for the annual subscription for the award of the ‘Chartered   Environmentalist’

  • 'Association of Cancer Physicians' (with effect from 6 April 2022)

  • 'Association of Fleet Professionals' (with effect from 6 April 2022)

  • 'British Society of Lifestyle Medicine' (with effect from 6 April 2022)

  • 'Discrimination Law Association' (with effect from 6 April 2022)

  • 'European Society for Magnetic Resonance in Medicine and Biology' (with effect from 6 April 2022)

  • 'European Society of Gastrointestinal and Abdominal Radiology' (with effect from 6 April 2022)

  • 'International Association for Media and Communication Research' (with effect from 6 April 2022)

  • 'International Institute of Public Finance' (with effect from 6 April 2022)

  • 'Mental Health Tribunal Members Association' (with effect from 6 April 2022)

  • 'International Zebrafish Society' (with effect from 6 April 2021)

  • 'College of Mental Health Pharmacy' (with effect from 6 April 2021)

  • 'International Association for Forensic Phonetics and Acoustics' (with effect from 6 April 2021)

Removals

  • ‘Car Fleet Management Institute of’ (as it became part of the ‘Association of Fleet Professionals’ in 2020)

  • ‘Environment Society for the (allow relief for the annual subscription for the award of the ‘Chartered’ and ‘Environmentalist and Registered Environmental Technician designation available through membership of one of the Licensed Constituent Bodies)’

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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