29 August 2025
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.
Added with effect from 6 April 2025
- Institute of Analytics
Updates:
- Society of Town Clerks (tax relief restricted to 90% of annual subscription).
- The entries for ‘Australasian Institute of Mining and Metallurgy’, ‘Australian and New Zealand College of Anaesthetists’ with effect from April 2021, have been updated to with effect from 6 April 2021.
- The entry for ‘UK Evaluation Society’ with effect from April 2024, has been updated to with effect from 6 April 2024.
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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