More updates to HMRC's ‘List 3’, its list of approved professional organisations and learned societies, have been made over the last six months. 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.
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.
Changes to List 3
The following organisations and learned societies have been added since 1 January 2026:
With effect from 6 April 2026:
- International Bowel Ultrasound Group
- National Association of Licensed Paralegals
- Surtees Society
- Women in Property Ltd
With effect from 6 April 2025:
- American College of Neuropsychopharmacology
- British Association of Dangerous Goods Professionals
- British Association of Spine Surgeons
- British Damage Management Association
- European Association for Cancer Research
- European Group for Organisational Studies
- Hong Kong Institute of Certified Public Accountants
- International Association for the Study of Lung Cancer
- International Association for the Study of Pain
- International Institute of Forecasters
- International Society for Inventory Research
- Labour Research Department
- Medical Cannabis Clinicians Society
- NADPO
- National Association of Writers in Education
- National Back Exchange
- Personal Injuries Bar Association
- Societas Iranologica Europaea
- Society of British Theatre Designers
- Society of Dix-Neuviemistes
- Society of Garden and Landscape Designers
- Strategic Management Society
- The Law Society of New South Wales
- UK and Ireland Neuroendocrine Tumour Society (UKI NETS)
- UK Cyber Security Council
- Worshipful Company of Engineers
The Society of Agriculture was added on 31 March 2026, but no effective date is stated.
The International Cost Estimating and Analysis Association has been reinstated.
The following organisations have been removed:
- British Institute of Agricultural Consultants
- Institute of Agricultural Management
- Royal Society of Arts
- UK Central Council for Nursing, Midwifery and Health Visiting
In addition, the names of various organisations have been updated.
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