Apply for approval of tax relief for professional organisations

Use form P356 to apply for inclusion on the list of professional bodies and learned societies approved for tax relief (List 3).


Application for subscriptions to be allowed as a tax deduction (P356)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


Use the P356 application form if you’re a professional body seeking approval to be included on List 3.

This is not to be used by individual members wanting to claim tax relief for the subscriptions they make.

HMRC may approve a professional organisation for inclusion on the professional bodies approved for tax relief (list 3) if its main 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.

Send the completed form to:

HM Revenue and Customs
Individuals Policy Directorate
Ground Floor
Dept. 198
NE98 1ZZ

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 17 September 2015
Last updated 14 March 2019 + show all updates
  1. Reformatted version of P356 - Application for subscriptions to be allowed as a tax deduction added.

  2. The address for tax relief application forms has been changed from Bootle to Newcastle.

  3. First published.