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List 3: Fees and subscriptions (professional bodies).

HMRC publishes a list "List 3" of tax deductible fees and subscriptions paid to professional bodies or learned societies.

Relief is given in section 344 ITEPA 2003 (formerly Section 201 ICTA 1988)

This list shows:

• HMRC approved professional bodies and learned societies, approved with details of statutory fees or contributions allowable for years 2003-04 onwards.

Updates:

The list includes all bodies approved by the Commissioners for HMRC up to 31 October 2011.

The list is up-dated periodically.

Links: HMRC List 3