Approved professional organisations and learned societies (list 3)

01 March 2021

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.

HMRC has confirmed that two amendments have been made to the list, as follows:

Amendments

The entry for NASUWT the teachers’ union has been updated to NASUWT the teachers’ union (tax relief is restricted to two-thirds of the annual membership).

The entry for UNISON (Health Care Sector) (Tax relief is due to members of Unison Health Care Sector within the sectors of nursing ambulance voluntary professional and technical A professional and technical B senior and general managers) has been updated to UNISON (Health Care Sector) – tax relief is due to members of Unison Health Care Sector within the sectors of nursing ambulance voluntary professional and technical A professional and technical B senior and general managers, and is restricted to 70% of the annual membership.

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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