HMRC has regularly been updating ‘List 3’; its list of approved professional organisations and learned societies. Many new organisations have been added over the last six months. 

An annual subscription is an allowable Deduction from an employee’s earnings if it is paid out to a body of persons approved under section 343 or 344 ITEPA 2003 (HMRC’s List 3) and the activities of the body are directly relevant to the employment.

There is no taxable benefit if the employer pays the relevant membership fees or subscription on the employee's behalf provided that the fee is on the relevant list and is directly relevant to the employment.

Given the regularity with which List 3 is updated, it is prudent to regularly review the Tax position of fees and subscriptions to ensure the correct treatment is being applied. 

Over the past six months, the following organisations and learned societies have been added:

With effect from 6 April 2024

  • British Focusing Association

With effect from 6 April 2023

  • International Bladder Cancer Network
  • Archaeology Scotland
  • Association for Psychodynamic Practice and Counselling in Organisational Settings
  • International Association of Lighting Designers
  • Association for European Paediatric and Congenital Cardiology
  • Association of Governance Risk and Compliance
  • Global China Academy
  • Information Systems Audit and Control Association
  • Institute of Civil Protection and Emergency Management
  • European Association for the Study of the Liver
  • College of General Dentistry
  • American Institute of Architects UK
  • UK Association of Fire Investigators

With effect from 6 April 2022

  • Ecclesiastical Architects and Surveyors Association

With effect from 6 April 2021


The names of various organisations have been updated. Others have been removed, including: 

  • Football Association Coaches Association.
  • Institute of Civil Defence
  • Institute of Emergency Management

An organisation can apply for inclusion on List 3 if its purpose is to:

  • Share or advance professional knowledge.
  • Maintain or improve professional conduct and competence.
  • Protect members from claims made against them while doing their job.

The organisation should not be mainly local or carry out its activities for profit.

Useful guides on this topic

Fees and subscriptions: List 3 (professional bodies)
What tax relief is available on professional membership fees and annual subscriptions? What is the legislation?

Annual expenses for employees: How to claim
A guide to explains the different ways employees can claim tax relief for the employment expenses they incur as part of their jobs.

Training and course fees (self-employed)
Can a self-employed trader claim tax relief on their costs of training and ongoing professional development? Are training fees capital by nature?

External links

HMRC: List of approved professional organisations and learned societies (List 3)

HMRC: Apply for approval of tax relief for professional organisations