Approved professional organisations and learned societies (list 3)
24 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 there has been three additions to, and two removals from the list, as follows:
Additions (with effect from 6 April 2020)
German Informatics Society (GIS)
Operations Research and the Management Sciences Institute for (INFORMS)
Lipspeakers with Additional Sign Association of (ALAS)
Operations Research Society of America (ORSA)
Institute of Management Sciences (TIMS)
Professional organisations can apply for approval for tax relief using form P356.
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. Download the CIPP's Payroll: Need to know - your guide to payroll legislation and reporting for the most up to date data.