HMRC have updated List 3, which gives details of professional membership fees for which a tax deduction may (subject to conditions) be claimed.
The following body has been added to the list:
- British Stand Up Paddle Association (with effect from 6 April 2022).
- ‘Design Society’ has been renamed ‘The Design Society’ (with effect from 6 April 2022); and
- Compliance Association International has been removed.