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 changes have been made:
- The entry ‘Car Fleet Management Institute of’ has been deleted, as it became part of the ‘Association of Fleet Professionals’ in 2020.
- The entries for ‘Environment Society for the (allow relief for the annual subscription for the award of the ‘Chartered’ and ‘Environmentalist and Registered Environmental Technician designation available through membership of one of the Licensed Constituent Bodies)’ have been deleted.
- The entry for ‘Environment Society for the (allow relief for the annual subscription for the award of the ‘Chartered Environmentalist’, ‘Registered Environmental Practitioner’ and ‘Registered Environmental Technician’ designation available through membership of one of the licensed Constituent Bodies)’ has been added.
The following professional bodies have been added with effect from 6 April 2022:
- ‘Association of Cancer Physicians’;
- ‘Association of Fleet Professionals’;
- ‘British Society of Lifestyle Medicine’;
- ‘Discrimination Law Association’;
- ‘European Society for Magnetic Resonance in Medicine and Biology’;
- ‘European Society of Gastrointestinal and Abdominal Radiology’;
- ‘International Association for Media and Communication Research’;
- ‘International Institute of Public Finance’; and
- ‘Mental Health Tribunal Members Association’.
The following professional bodies have been added with effect from 6 April 2021:
- ‘International Zebrafish Society’;
- ‘College of Mental Health Pharmacy’; and
- International Association for Forensic Phonetics and Acoustics’