Deduction for fees and subscriptions paid to professional bodies or learned societies: Section 344 ITEPA 2003 (formerly Section 201 ICTA 1988)

The list shows:

• professional bodies and learned societies, approved by HM Revenue & Customs (HMRC) for the purposes of Section 344 ITEPA 2003 (formerly S201 ICTA 1988)
• details of statutory fees or contributions allowable for earlier years 2003-04 onwards are within S343 ITEPA 2003 (for earlier years S201(2) ICTA 1988)

The list includes all bodies approved by the Commissioners for HMRC up to 31 December 2013. The list will be kept up to date periodically.

How to use this list

How to find an entry

The entries are listed in alphabetical order, with the main part of the title relating to  the profession, industry or activity of the body or learned society shown in bold type, for example:

Burial and Cremation Administration, Inst. of Chartered Auctioneers' and Estate Agents' Inst. Experimental Biology, Soc. for

However, if a geographical location or nationality is included in the title of the body or learned society, there is a separate listing, and the part of the title relating to the geographical location or nationality is also shown in bold type, for example:

Acoustical, Soc. of America America, Acoustical Soc. of Funeral Directors, British Inst. of British Inst. of Funeral Directors Financial Planning, International Assn. for International Assn. for Financial Planning

If the title of the body is in a language other than English, wherever possible both the English and foreign title have been listed, for example:

Svenska Kemistsamfundet       Swedish Soc. of Chemists       Chemists, Swedish Soc. of

Y Gymdeithas Wyddonol Genedlaethol       National Scientific Assn

Notes

1. * First year of approval if later than 2004-05.
2. ** 'J' = Additional allowable annual subscriptions may be paid for journals or other publications of the body.
3. ** Notes on change of names etc.

Text entries are self-explanatory.

What is allowable

A statutory fee or contribution shown in the list is allowable where employees pay this out of their earnings from an employment and are required to pay this as a statutory condition of following their employment.

An annual subscription to a body shown in the list as approved by HMRC is allowable where employees pay this out of their earnings from an employment and the activities of the body are directly relevant to the employment.

The activities of a body are directly relevant to an employment where the performance of the duties of that employment is either:

• directly affected by the knowledge concerned
• involves the exercise of the profession concerned