Update to list 3 guidance
08 February 2021
HMRC has updated List 3 guidance, to provide further details relating to what individuals can claim.
List 3 shows all organisations whose members qualify for a tax deduction on professional fees and subscriptions pertaining to that organisation.
Individuals are able to claim tax relief on:
- Professional membership fees, if they must pay the fees in order to be able to complete their job
- Annual subscriptions they pay to approved professional bodies or learned societies, if being a member of that body or society is relevant to their job
Tax relief cannot be claimed in relation to life membership subscriptions, or for professional membership fees or annual subscriptions if individuals have:
- Not paid themselves (e.g., if their employer has paid for them)
- Paid to professional organisations that have not been approved by HMRC
An individual’s organisation can notify them of how much tax they are allowed to claim back.
There is guidance on checking if an individual can get a rax relief and making a claim online.
If an organisation is shown on the list, then an individual can get tax relief by either:
- Making a claim by post on a form P87
- Entering the amount to claim in box 19 of the SA102 page if they need to submit a Self-Assessment tax return
Professional organisations can complete form P356 to apply to be added to the approved list for fees and subscriptions.
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