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HMRC internal manual

Employment Income Manual

Other expenses: professional fees and subscriptions: List 3: list of statutory fees and approved bodies

Sections 343 and 344 ITEPA 2003

Details of statutory fees and contributions to certain named bodies (see EIM32890) and the subscriptions to approved bodies (see EIM32900) are shown in List 3.

The list is periodically updated. Where a body has only recently been approved it may not appear in the current edition of List 3 but a member will be entitled to a deduction from earnings from an employment. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

List 3 shows the title of the body, the nature of its activities where not clear from the title, and the first year for which relief is admissible. The annual subscription is not shown. You can normally accept the amount claimed by the taxpayer.

In some cases, only a part of the subscription is deductible. Members will have been informed of the amount admissible by the bodies concerned. Normally, no enquiries need be raised regarding the amount claimed.