07 April 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
- International Association for the Study of Lung Cancer
- International Institute of Forecasters
- International Society for Inventory Research
- National Association of Writers in Education
- Societas Iranologica Europaea
- Worshipful Company of Engineers
Updates:
- The American Institute of Architects UK
The following Professional bodies names have been updated:
- from British Society for the Study of Prosthetic Dentistry to British Society of Prosthodontics
- from British Educational Management and Administration Society to British Educational Leadership Management and Administration Society
- from Institute of Chartered Accountants in Ireland to Chartered Accountants Ireland.
Removed:
- Institute of Agricultural Management
- British Institute of Agricultural Consultants
- Royal Society of Arts
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)’.
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.
