26 March 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.
Additions
Association for European Paediatric and Congenital Cardiology (with effect from 6 April 2023)
Association of Governance Risk and Compliance (with effect from 6 April 2023)
Ecclesiastical Architects and Surveyors Association (with effect from 6 April 2022)
Global China Academy (with effect from 6 April 2023)
Information Systems Audit and Control Association (ISACA Northern Chapter – only the subscription for membership of the chapter is allowable for relief with effect from 6 April 2023)
Institute of Civil Protection and Emergency Management (with effect from 6 April 2023)
STEMPRA (with effect from 6 April 2021).
Amendments
Water Management Association (with effect from 6 April 2018) to Water Management Society
The entry for the University and College Union.
Removals
Institute of Civil Defence
Institute of Emergency Management.
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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