Deduction for Fees and Subscriptions Paid to Professional Bodies or Learned Societies

From time to time, HMRC updates its list of approved professional bodies and learned societies. These organisations are approved by the Commissioners for HMRC under Section 344 ITEPA 2003 (formerly Section 201 ICTA 1988).

If you pay fees or subscriptions to a body on this list, you may be able to claim a tax deduction — as long as the payment meets HMRC’s criteria.

What the HMRC List Shows

The list includes:

• Professional bodies and learned societies approved for the purposes of Section 344 ITEPA 2003.

• Statutory fees or contributions allowable for earlier years (2003–04 onwards) within S343 ITEPA 2003 (for earlier years, S201(2) ICTA 1988).

• Additional notes on name changes, allowable journals, and foreign-language listings.

The latest list contains all bodies approved by HMRC up to 31 December 2013 and is periodically updated.

What’s Allowable

You can claim a tax deduction if:

Statutory Fees or Contributions

• You pay the fee out of your earnings from employment.

• You are required to pay it as a statutory condition of practising your profession or continuing in your role.

Annual Subscriptions

• You pay the subscription out of your earnings from employment.

• The body is approved by HMRC.

• The activities of the body are directly relevant to your employment, meaning:

  • Your job performance is directly affected by the knowledge provided, or

  • Your role involves practising the profession covered by the body.

How to Use the HMRC List

The HMRC list is organised alphabetically. The main part of the title usually relates to the profession, industry, or activity — shown in bold.

Examples:

• Burial and Cremation Administration, Inst. of

• Chartered Auctioneers' and Estate Agents' Inst.

• Experimental Biology, Soc. for

Where a title includes a geographical location or nationality, the location is also shown in bold:

• Funeral Directors, British Inst. of

• Financial Planning, International Assn. for

Foreign-language titles are listed alongside their English translations where possible:

• Svenska Kemistsamfundet – Swedish Soc. of Chemists

• Y Gymdeithas Wyddonol Genedlaethol – National Scientific Assn

Alphabetical Index Links

HMRC provides downloadable PDF lists:

(You can access the most recent HMRC list via their official website.)

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