26 October 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 four additions, three removals and two amendments.


  • Kinesiology Federation (with effect from 6 April 2023)
  • Propertymark (with effect from 6 April 2021)
  • British Obesity and Metabolic Surgery Society (with effect from 6 April 2023)
  • International Society for Conversation Analysis (with effect from 6 April 2022).


  • ‘Residential Letting Agents Association of’
  • ‘Estate Agents National Association of’
  • ‘Groundsmen National Association of’.


  • changed name from ‘Architectural Ironmongers Institute of’ to ‘Guild of Architectural Ironmongers’
  • changed name from Groundsmanship Institute of’ to ‘Grounds Management Association’.

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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