01 July 2026
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. Alternatively, if an employer pays the membership fee for an employee and the organisation is on this list, the payment can generally be made without creating a taxable benefit for the employee. It is important that payroll professionals check this list to ensure the correct tax treatment of professional subscriptions and are keeping compliant.
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.
Added with effect from 6 April 2025:
- NADPO (subscription paid every 2 years).
Added with effect from 6 April 2026:
- International Cost Estimating and Analysis Association (reinstated)
- National Association of Licensed Paralegal
- International Bowel Ultrasound Group
- Women in Property Ltd
- the entry for 'Health and Care Professions Council' has been updated to now allow the payable fee every 2 years for the entry or retention of a name in the register.
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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