Guidance overview: Approved professional organisations and learned societies (list 3)

Check the HMRC list of professional bodies to see if you can claim tax relief on your fees or subscriptions.

Documents

Details

You can claim tax relief on:

  • professional membership fees, if you must pay the fees to be able to do your job
  • annual subscriptions you pay to approved professional bodies or learned societies if being a member of that body or society is relevant to your job

You cannot claim tax relief on life membership subscriptions, or for professional membership fees or annual subscriptions you have:

  • not paid yourself (for example if your employer has paid for them)
  • paid to professional organisations that are not approved by HMRC

Your organisation can tell you how much tax you’re allowed to claim back.

Check if you can get tax relief and make a claim online, or use this list to check if your organisation has been approved by HMRC.

If your organisation is shown on the list you can get tax relief by either:

  • making a claim by post on a form P87
  • entering the amount you can claim in box 19 of the SA102 page if you need to send us a Self Assessment tax return

If you’re a professional organisation, you can complete form P356 to apply to be added to the approved list for fees and subscriptions.

Published 31 March 2014
Last updated 23 November 2021 + show all updates
  1. The Association for Professional Executive Coaching and Supervision (APECS) has been added to the list of professional bodies, with effect from 6 April 2020.

  2. Australasian Institute of Mining and Metallurgy (AusIMM), Dance Movement Psychotherapy, Association for (ADMP) and International Absorption Society (IAS) have been added to the list of professional bodies, all with effect from 6 April 2021.

  3. Society of Clinical Perfusion Scientists of GB and Ireland (SCPS) has been added to the list of professional bodies, with effect from 6 April 2020.

  4. The Association of British Professional Conference Organisers (ABPCO) has been added to the list of professional bodies.

  5. Pharmacists’ Defence Association has been added to list.

  6. New entries added with effect from 6 April 2020: German Informatics Society (GIS), Operations Research and the Management Sciences Institute for (INFORMS) and Lipspeakers with Additional Sign Association of (ALAS). Entries removed: Operations Research Society of America (ORSA) and Institute of Management Sciences (TIMS).

  7. The entry for NASUWT the teachers’ union has been updated to NASUWT the teachers’ union (tax relief is restricted to two-thirds of the annual membership) and the entry for UNISON (Health Care Sector) (Tax relief is due to members of Unison Health Care Sector within the sectors of nursing ambulance voluntary professional and technical A professional and technical B senior and general managers) has been updated to UNISON (Health Care Sector) - tax relief is due to members of Unison Health Care Sector within the sectors of nursing ambulance voluntary professional and technical A professional and technical B senior and general managers and is restricted to 70% of the annual membership.

  8. The 'Details' section has been updated with more information about what you can claim.

  9. The name of 'Genetical Society' has been changed to 'Genetics Society'. The the entry for 'Police Federation of England and Wales' has been updated to ‘Police Federation of England and Wales (with the exception of the Metropolitan and West Yorkshire Police Forces as tax relief is given to these employees through the payroll)’.

  10. Core Technologies for Life Sciences (CTLS), with effect from 6 April 2020 has been added to the list. Science Council The (allow the fee payable for registration as a chartered Scientist (CSci)) changed to Science Council The (allow the fee payable for registration as a chartered Scientist (CSci), Chartered Science Teacher (CSciTeach), Registered Scientist (RSci) and Registered Science Technician (RSciTech)) and has been amended on the list.

  11. Medical Innovation and Technology, International Society has been added to the list.

  12. Voluntary Sector Studies Network (VSSN), with effect from 6 April 2020, has been added to the list.

  13. The following 6 additions have been made to the list: with effect from 6 April 2020, American College of Veterinary Pathology (ACVP), British Neuro-Oncology Society (BNOS), Financial Management Association International (FMA), International Society of Biomechanics in Sports (ISBS), International Society of Indoor Air Quality and Climate (ISIAQ), Institute of Health Records and Information Management (IHRIM). With effect from 6 April 2019 Victorian Popular Fiction Association (VPFA).

  14. Society for Editors and Proofreaders has changed to Chartered Institute of Editing and Proofreading.

  15. The name of 'Highway Incorporated Engineers Institute of' has been changed to ‘Institute of Highway Engineers’.

  16. The name of 'Water Officers Institution of' has been changed to 'Institute of Water’.

  17. Young Presidents Organisation London, with effect from 6 April 2016, has been added to the list.

  18. The Controlled Release Society (CRS), with effect from 6 April 2019, has been added to the list.

  19. We have added the Society for British and International Design, with effect from 6 April 2019.

  20. The following 8 additions have been made to the list: with effect from 6 April 2019, Executive and Personal Assistants Association (EPAA), British Society of Abortion Care Providers (BSACP), European Society of Cardiology (ESC), Medical Image Computing and Computer Assisted Intervention Society (MICCAI), Register of Animal Musculoskeletal Practitioners (RAMP), Orthodontic Technicians Association UK (OTA) and Association of Proposal Management Professionals (APMP). With effect from 7 January 2020 Faculty of Clinical Informatics (FCI). The following 4 entries have been amended: 'Corrosion Science and Technology Institute of' to 'Institute of Corrosion', 'Agricultural Management Institute of' to 'Institute of Agricultural Management', 'Information Security Professionals, Institute of' to 'Chartered Institute of Information Security' and 'British Institute of Facilities Management' to 'Institute of Workplace and Facilities Management'. 'Farm Management Association' has been deleted from the list.

  21. The Energy Institute has been removed.

  22. The list of professional bodies approved for tax relief has been updated with 4 additions, 3 amendments and 1 deletion.

  23. The following 5 additions have been made to the list: British Association of Sport Rehabilitators and Trainers (BASRaT), with effect from 6 April 2019, Society of Later Life Advisers (SOLLA), with effect from 06/04/2019, The Pyramus and Thisbe Club (PTC), with effect from 6 April 2019, The Security Institute (SI), with effect from 06/04/2019 and Vantage 10 Panel of Mediators and Experts (V10PME), with effect from 6 April 2019. We have amended the following 2 entries: 'Art Historians Association of’ to ‘Association for Art History' and ‘Security Industry Authority (relief is due s343 ITEPA 2003 for the fee payable for a licence which lasts 3 years – relief is due in full for the year the fee is paid)’ to ‘Security Industry Authority (relief is due under s343 ITEPA 2003 for the fee payable for licences that last 1 year and 3 years - relief is due in full for the year the 3 year licence fee is paid)’.

  24. The following 2 additions have been made to the list: European Society of Gene and Cell Therapy (ESGCT) and The Radionic Association (RA) .

  25. The following 5 additions have been made to the list: Association of Scientists Developers and Faculties (ASDF), Civil Mediation Council (CMC), Employment Related Services Association (ERSA), Society for the Advancement of Socio-Economics (SASE) and Society of Personnel & Development Scotland (SPDS).

  26. We have added the following 4: British Veterinary Dental Association (BVDA), with effect from 6 April 2019. International Information System Security Certification Consortium Inc. (ISC) 2, with effect from 6 April 2019. COSCA (Counselling & Physiotherapy in Scotland), with effect from 6 April 2019. European Society for Paediatric Infectious Diseases (ESPID), with effect from 6 April 2018. We have amended the following 4 entries: ‘National Association of School Business Management (NASBM)’ to ‘Institute of School Business Leadership (ISBL)’, ‘Society of Business Economists’ (Listed as ‘Business Economists Society of’ to ‘Society of Professional Economists (SPE)’, ‘United Kingdom Reading Association’ (Listed as ‘UK Reading Association’) to ‘United Kingdom Literacy Association (UKLA)’, ‘Hospital Infection Society (HIS)’ to ‘Healthcare Infection Society (HIS)’.

  27. The list of professional bodies approved for tax relief have been updated with 5 additions.

  28. The 'Professional Yachting Association' and 'American Philosophical Association' have been added. The 'British Cardiac Society (approved in 1959)' has been renamed to 'British Cardiovascular Society'.

  29. We have added the following: 100 Women in Finance Association, Faculty of Medical Leadership and Management, Water Management Association and Vocational Rehabilitation Association.

  30. We have added the following: Faculty of Sports & Exercise Medicine UK (FSEMUK), The Irish College of General Practitioners (ICGP), Independent Doctors Federation Ltd (IDF), UK Endocrine Pathology Society (UKEPS), Data Management Association UK Ltd (DAMAUK), Rosen Institute (RI), European Sponsorship Association, National Register of Public Service Interpreters (NRPSI), Business Architecture Guild, UK Magnetics Society, The Avon Group, Basics of Scotland Ltd and changed: Public Relations Consultants Association Limited to Public Relations Communications Association, Citizen Teaching, Association for (ACT) to Association for Citizen Teaching (ACT), Highways & Transportation Civil Engineers The Institution of Chartered to Chartered Institution of Highways & Transportation CIHT, Enforcement Services Association (ESA) to Civil Enforcement Association (CIVEA).

  31. The list of professional bodies approved for tax relief have been updated with 6 additions and 4 name changes.

  32. The list of professional bodies approved for tax relief have been updated with 6 additions.

  33. The 'British Society of Paediatric Gastroenterology Hepatology and Nutrition', 'Canadian Association for Neuroscience' and 'National Registers of Communication Professionals working with Deaf and Deafblind People' have been added to the the list, and the 'Society of Biology' entry has been amended to the 'Royal Society of Biology'.

  34. Added the following Cognitive Development Society, Flux: The Society for Developmental Cognitive Neuroscience, International Society of Electrophysiology and Kinesiology, International Society for the Measurement of Physical Behaviour, International Congress of Infant Studies and Society for the Neural Control of Movement. Changed National Counselling Society Ltd to The National Counselling Society and National Hypnotherapy Society Ltd to The National Hypnotherapy Society.  Removed, Institute of Radiation Protection.

  35. The American Cinema Editors, Brain Computer Interface Society and International Society for Posture and Gait Research have been added to the list of professional bodies approved for tax relief.

  36. The Academy of International Business has been added to the list of professional bodies approved for tax relief.

  37. Added British Institute of Kitchen, British Veterinary Orthopaedic Association to the list and amended the Educational Institute of Scotland entry.

  38. Added National Council on Measurement in Education, from tax year 2017 to 2018 onward to the list.

  39. Added Adoption and Fostering Alliance Scotland, first year 2016 to 2017, Association of International Cost Estimating and Analysis, International Register of Certificated Auditors (IRCA), Royal Yachting Association (RYA) first year 2017 to 2018 for each. Changed, British Dental Hygienists’ Association to British Society of Dental Hygiene and Therapy and Institution of Economic Development Officers to Institute of Economic Development.

  40. Added, London Court of International Arbitration and Association of Local Government Ecologists - both FY: 2017 to 2018 - to the list.

  41. Amended Society for the Environment to include, allow relief for the annual subscription for the award of the 'Registered Environmental Technician’ designation available through membership of one of the Licensed Constituent bodies. Also amended Academy of Learned Societies for the Social Sciences to Academy of Social Sciences.

  42. Corrected entry for Institution of Mechanical Engineers (previously said Institute)

  43. Obsolescence Management, International Institute of FY:2017 to 2018 added to the List 3.

  44. Association of Democratic Service Officers put back on the list - FY: 2012 to 2013

  45. Five new bodies have been added to the list and two removed.

  46. Eight new bodies added and 3 removed from the list.

  47. Two new bodies have been added to the list and one amended.

  48. Five new bodies have been added to the list and three removed.

  49. Nine new bodies added to the list and three removed.

  50. Five new bodies added to the list and one amended.

  51. Six new bodies added to the list, one deleted and one amended.

  52. List reset to remove duplicate entries - with guidance on how to find the body you are looking for.

  53. Four new bodies added to the list, one deleted and one amended.

  54. 5 new names added to the list

  55. 3 new names added to the list

  56. 2 new additions added to the page.

  57. The following have been added to the list from October 2016 AABC Register Ltd, European Society of International Law (ESIL), European Finance Association (EFA), The Learning and Performance Institute and Association of Magnetic Resonance Radiographers, (BAMRR), from 2016. The following has been removed Institute of IT Training.

  58. 3 new additions added to the page.

  59. 11 names added to the list

  60. The following have been added: Association of British Clinical Diabetologists (ABCD), From 2015 to 2016 tax year British Association of Paediatric Endoscopic Surgeons, BAPES, From 2015 to 2016 tax year Chartered Banker Institute Chartered Institute of Credit Management Chartered Institute of Credit Management The Games Theory Society, From 2016 to 2017 tax year The Hairdressing Council, From 2016 to 2017 The following have been removed: Bankers, Institute of in Scotland Credit Management, Institute of Purchasing and Supply, Chartered Institute

  61. Amendments have been made to the list

  62. Amendments have been made to the list.

  63. This list has been updated to remove Archaelogical Illustrators and Surveyors, Association of and Field Archaeologists, Institute of and to add Chartered Institute for Archaeologists (CIfA) (formerly Institute of Field Archaeologists).

  64. Amendments have been made to the list.

  65. Amendments have been made to the list.

  66. Amendments have been made to the list.

  67. Amendments have been made to the list.

  68. The list of professional bodies has been updated with the European Society for Medical Oncology, Institution of Royal Engineers.

  69. The list of professional bodies has been updated with British Institute of Interior Design, The Rating Surveyors' Association, Association of Pharmacy Technicians UK, British Association of Endocrine and Thyroid Surgeons, CIGRE UK, International Council on Large Electric Systems, International Council on Large Electric Systems, Association of Clinical Embryologists, Canadian Astronomical Society, CharityComms, Clinical Embryologists, The Association of,

  70. Amendments have been made to the list.

  71. The list of professional bodies has been updated to remove Trading Standards Institute, and add Chartered Trading Standards Institute, CTSI, and Information and Records Management Society, IRMS, FY 2015 to 2016.

  72. Aesthetic Medicine, British College of and BCAM, T/A British College of Aesthetic Medicine have been added to the professional bodies approved for tax relief (list 3).

  73. Public Health Register, UK |FY:2015-2016| UKBHR and UK Public Health Register |FY:2015-2016| UKBHR added to Professional bodies approved for tax relief (list 3).

  74. Communication with Deaf People, The Council for the Advancement of (CACDP) entry added under 'c' and 's'.

  75. The List 3 of professional bodies approved for tax relief has been reordered.

  76. The approved professional organisations and learned societies list has been updated to remove Infection Control Nurses Association 2010 and replace it with Infection Prevention Society (IPS).

  77. The Approved professional organisations and learned societies list has been updated to remove 'Institute of Linguistics' and replace it with 'Chartered Institute of Linguists'.

  78. The list of professional bodies has been updated.

  79. British Nuclear Energy Society and Institution of Nuclear Engineers have been removed from the listas these bodies have merged to form The Nuclear Institute which is already included.

  80. Multiple addtions to list 3.

  81. Change name of 'British Institute of Golf Course Architects to European Institute of Golf Course Architects. An addition of 'Chartered Institute of Architectural Technologists'.

  82. Updated to include the Institute of Money Advisers.

  83. First published.