HMRC have regularly updated ‘List 3’, its list of approved professional organisations and learned societies. Several 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 germane 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.
The following organisations and learned societies have been added since 22 January 2025:
With effect from 6 April 2025
- Australian Capital Territories Law Society
- The British Association for Parenteral and Enteral Nutrition (BAPEN)
With effect from 6 April 2024
- European Corporate Governance Institute
- International Society of Geriatric Oncology
- Sports Massage Association
- The Sleep Charity
With effect from 6 April 2023
- Association of Reproductive and Clinical Scientists
One organisation has been removed:
-
Plastic Surgeons British Association (although relief can still be claimed for British Association of Plastic Reconstructive and Aesthetic Surgeons).
The names of various organisations have been updated. In addition, the entry for the Institute for Systems Engineering (IfSE) has been changed for the transfer of membership from INCOSE to IfSE to be completed by the end of September 2025. This allows claims for tax relief for INCOSE UK membership up to 5 April 2026.
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