HMRC have updated List 3, which gives details of professional membership fees for which a tax deduction may (subject to conditions) be claimed.
The update relates to the following (using the precise wording as shown by HMRC):
- The ‘Clinical Psychologists Association of’, with effect from 6 April 2021 has been added to the list.
- The ‘Information Services Association for’, ‘Jewish Studies Association for’ and ‘Educational Assessors Chartered Institute of’ have been added to the list, with effect from 6 April 2022.