08 February 2024

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.


  • American Institute of Architects UK (with effect from 6 April 2023)
  • UK Association of Fire Investigators (with effect from 6 April 2021)


  • The British Association of Ski Instructors has been updated to British Association of Snowsport Instructors
  • Ethnomusicology Society of, with effect from 6 April 2022 has been removed and replaced with British Forum for Ethnomusicology, with effect from 6 April 2022.

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)’.

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.