Approved professional organisations and learned societies (list 3)
04 February 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 two amendments to list three.
The name of ‘Genetical Society’ had been changed to ‘Genetics Society’
The entry for ‘Police Federation of England and Wales’ has been updated to ‘Police Federation of England and Wales (with the exception of the Metropolitan and West Yorkshire Police Forces as tax relief is given to these employees through the payroll)’
Professional organisations can apply for approval for tax relief using form P356.
The CIPP appears on list three, 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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