HMRC have updated List 3, which gives details of professional membership fees for which a tax deduction may (subject to conditions) be claimed.
The list has been updated to show that the “Institute of Legal Executives” has been renamed the “Chartered Institute of Legal Executives”.
The following professional bodies have also been added:
- British Society of Gastrointestinal and Abdominal Radiology (with effect from 6 April 2022);
- Mountain-Bike Instructors Award Scheme Ltd (with effect from 6 April 2022);
- British Neuropsychiatric Association (with effect from 6 April 2022);
- Historians of Netherlandish Art (with effect from 6 April 2021);
- Society for Environmental Toxicology and Chemistry (with effect from 6 April 2020);
- Renaissance Society of America (with effect from 6 April 2021); and
- Schizophrenia International Research Society (with effect from 6 April 2022).