Approved professional organisations and learned societies (list 3)

11 November 2022

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.

HMRC has cited five amendments, no additions and no removals.


•    the ‘Professional Sales Leadership Alliance Ltd The’ has been renamed the ‘Professional Sales Institute of’.
•    the ‘Veterinary Practice Management Association’ has been renamed the ‘Veterinary Management Group’
•    the ‘Dramatherapists British Association for’ has been renamed ‘Dramatherapists British Association of’
•    the ‘Communicators in Business British Association of’ has been renamed ‘Internal Communication Institute of’
•    the ‘Institute of Environmental Sciences’ has been renamed ‘Institution of Environmental Sciences’.

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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