HMRC has updated ‘List 3’ its list of approved professional organisations and learned societies. While there do not appear to be any newly added bodies for 2021, 2020 was something of a bumper year. 12 new organisations were added to the list, including, somewhat surprisingly, a Berlin-based German IT body.
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.
New bodies, with effect from April 2020 added to List 3 include:
- Biomechanics in Sports, International Society of (ISBS)
- British Neuro-Oncology Society (BNOS)
- Core Technologies for Life Sciences (CTLS)
- Faculty of Clinical Informatics (FCI)
- Financial Management Association International (FMA)
- German Informatics Society (GIS)
- Indoor Air Quality and Climate, International Society of (ISIAQ)
- Institute of Health Records and Information Management (IHRIM)
- Lipspeakers with Additional Sign Association of (ALAS)
- Operations Research and the Management Sciences Institute for (INFORMS)
- Society of Clinical Perfusion Scientists of GB and Ireland (SCPS)
- Voluntary Sector Studies Network (VSSN)
You can apply to add your professional organisation for inclusion on the list 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
Employee guide: claiming tax relief on professional fees & subscriptions
What tax relief on professional membership fees and annual subscriptions? What's the legislation?
Self-employed: tax relief on training & course fees
Can a self-employed trader claim tax relief on their costs of training and ongoing development? Are training fees capital by nature?
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