29 April 2024

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.

Additions

  • Archaeology Scotland (with effect from 6 April 2023)
  • Association for Psychodynamic Practice and Counselling in Organisational Settings (with effect from 6 April 2023)
  • International Association of Lighting Designers (with effect from 6 April 2023)
  • Irish Planning Institute and Pilates Foundation

Amendments

  • Economics and Business and Enterprise Association has been updated to Economics and Business Enterprise Association.
  • Systems Engineering – UK Chapter International Council on (INCOSE UK) has been updated to Institute for Systems Engineering (IfSE) (transfer of membership from INCOSE UK to IfSE expected to be completed by the end of March 2025 — allow relief for INCOSE UK membership up to 5 April 2025)

Removed

  • Football Association Coaches 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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