HMRC has regularly updated ‘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 body's activities are directly relevant to the employment.
There is no taxable benefit if the employer pays the relevant membership fees on the employee's behalf provided that the subscription 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
- Academy of Management
- The American Institute of Architects
- The American Institute of Architects International Region
- British Association for International and Comparative Education
- British Association of CV Writers
- British Orthopaedic Foot and Ankle Society
- The Chetham Society
- The Classical Association
- European Association for the Study of Science and Technology
- European Society for Evolutionary Biology
- The Foundation for Psychotherapy and Counselling
- Institute of Medical Ethics
- Institute of Search and Technical Rescue
- International Society for Stem Cell Research
- Media Communication and Cultural Studies Association
- Medical Affairs Professional Society
- National Association of Link Workers
- Play Therapy UK
- Professional Association of Specific Learning Difference Specialists in Higher Education (PASSHE)
- The Society of Sports Therapists
- UK Evaluation Society
- The Walpole Society
With effect from 6 April 2023
- American Academy of Neurology
- International Microelectronics Assembly and Packaging Society UK
- International Society for Industrial Ecology
With effect from 6 April 2022
- Register for Chartered Security Professionals (CSyP)
With effect from 6 April 2021
- The Association of Vehicle Installers
The names of various organisations have been updated. One organisation has been removed:
- Association of Clinical Cytogeneticists
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
