Approved professional organisations and learned societies

15 January 2016

HMRC has updated the list of professional bodies and learned societies (also known as List 3) with tax-deductible fees.

List 3 is updated periodically and includes all bodies approved by the Commissioners for HMRC up to 13 January 2016. It shows:

  • professional bodies and learned societies, approved by HM Revenue & Customs (HMRC) for the purposes of Section 344 ITEPA 2003 (formerly S201 ICTA 1988)
  • details of statutory fees or contributions allowable for earlier years 2003-04 onwards are within S343 ITEPA 2003 (for earlier years S201(2) ICTA 1988).

List 3 has been updated with British Institute of Interior Design, The Rating Surveyors' Association, Association of Pharmacy Technicians UK, British Association of Endocrine and Thyroid Surgeons, CIGRE UK, International Council on Large Electric Systems, International Council on Large Electric Systems, Association of Clinical Embryologists, Canadian Astronomical Society, CharityComms, Clinical Embryologists, The Association of, Employment Law & Guidance.

Professional organisations can apply for approval for tax relief using form P356.