Over the last six months, HMRC have regularly updated ‘List 3’, its list of approved professional organisations and learned societies. Several new organisations have been added.
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 pertinent 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 1 July 2025:
With effect from 6 April 2025:
- ACI UK Financial Markets Association.
- European Society of Endocrinology.
- Foodservice Consultants Society International.
- Institute of Analytics.
- itSMF UK.
- The Institute for Turnaround.
- Veterinary Specialist Association.
With effect from 6 April 2024:
- Club Managers Association of Europe Scotland.
- English Folk Dance and Song Society.
- International Association of Facilitators.
With effect from 6 April 2023:
- Confederation of British Surgery.
With effect from 6 April 2022:
- British Society of Skeletal Radiologists.
The General Teaching Council for Wales (Cyngor Addysgu Cyffredinol Cymru) has been removed, and the Institution of Fire Engineers has been reinstated. In addition, the names of various organisations have been updated.
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 performing 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 that 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