Apply for approval of tax relief for professional organisations
Apply to be included on the list of professional bodies and learned societies approved for tax relief (List 3).
Documents
Details
Complete the P356 application form if you’re a professional body seeking approval to be included on List 3.
You cannot use this form to claim tax relief for subscriptions you pay. Find out how to claim tax relief for your professional fees and subscriptions job expenses.
HMRC may approve a professional organisation to be included 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.
You can send a completed P356 application form using the Secure Data Exchange Service (SDES), or by post.
Contact HMRC to request a Welsh version of the P356 form (Cymraeg).
Send your form using the Secure Data Exchange Service
1. Sign up for a Government Gateway user ID
To use the Secure Data Exchange Service you need to either:
- sign up for a Government Gateway user ID for your organisation)
- sign in using an existing Government Gateway user ID for your organisation
When registering for a Government Gateway user ID you should choose ‘organisation’ as type of account.
You do not need to add a Business Tax Account to your Government Gateway user ID to use the Secure Data Exchange Service.
2. Get an invite to sign up for the Secure Data Exchange Service
To sign up for the Secure Data Exchange Service, send an email to Professionalorganisationssdesaccess@hmrc.gov.uk with SDES invitation request as the subject line. You will get an email from HMRC containing a registration code.
3. Sign up for a Secure Data Exchange Service account
Enter the registration code on the Secure Data Exchange Service website then enter your name, email address and phone number.
You will receive an email from HMRC containing a Service Reference Number (SRN) and activation code. Sign in to the Secure Data Exchange Service using your Government Gateway user ID and enter these details.
You will receive an email from HMRC confirming your account has been set up. If you do not receive this email after 30 minutes, contact Secure Data Exchange Service.
4. Set up the Secure Data Exchange Service to send and receive files
Your account needs to be set up so you can send and receive data.
Your HMRC contact will be able to do this for you.
Once set up, you can use the send and receive data links on the your dashboard screen in the Secure Data Exchange Service.
To send your completed P356 application form to HMRC, select the upload files link and select the type of file you want to upload, then choose documents to upload your form.
Send your form by post
You can print and send your completed P356 application form to:
HM Revenue and Customs
Individuals Policy Directorate
Ground Floor
S1007
Dept. 198
Newcastle-Upon-Tyne
NE98 1ZZ
Applications sent by post take longer to process. We recommend submitting your application using the Secure Data Exchange Service.
Get more information
You can contact HMRC by phone to find out about applying to be included on the professional bodies and learned societies approved for tax relief list (List 3).
Advisors are unable to discuss individual applications.
Telephone:
03000 597 222
Outside UK:
+44 (0)3000 597 222
Opening times:
9am to 5.30pm: Monday to Friday
Last updated 16 December 2022 + show all updates
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Details of how to apply to be included on the professional bodies and learned societies approved for tax relief list (List 3) using the Secure Data Exchange Service have been added.
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Reformatted version of P356 - Application for subscriptions to be allowed as a tax deduction added.
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The address for tax relief application forms has been changed from Bootle to Newcastle.
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First published.