Professional organisations: approval for tax relief application

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


P356 - Application for subscriptions to be allowed as a tax deduction

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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
PO Box 192
L69 9ZW

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

Published 17 September 2015