HMRC Update: Professional bodies and learned societies approved for tax relief (list 3)

20 December 2022

HM Revenue and Customs (HMRC) has detailed how to apply to be included on the professional bodies and learned societies approved for tax relief list (list 3) using the Secure Data Exchange Service (SDES).

Professional bodies seeking the approval, can now send a completed P356 application form using the SDES. Applications sent by post take longer to process, therefore HMRC recommends submitting the form via the SDES. To use the platform, you need to:

  • sign up for a Government Gateway user ID

  • get an invite to sign up for the SDES

  • sign up for a SDES account

  • set up the SDES to send and receive files.

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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