HMRC updates list of professional bodies approved for tax relief

HM Revenue and Customs (HMRC) has published an updated list of approved professional organisations and learned societies on GOV.UK, known as List 3. It is used to check whether you can claim tax relief on membership fees or subscriptions.

What has changed

The list has been maintained since 2014, and the page carries a detailed history of changes. According to it, the latest update was on 29 September 2026, when the Academy for the Mathematical Sciences was added, with effect from 6 April 2026.

Earlier changes in 2026 included:

• 7 September: British Association of Gender Identity Specialists, College of Intensive Care Medicine and Legal Humanities Association Ltd were added (from 6 April 2026). The Association of Local Authority Valuers and Estate Surveyors was also renamed the Association of Chief Estate Surveyors.
• 30 July: Scottish Contemporary Art Network and Habilitation VI UK were added (from 6 April 2026), along with the Register of Chartered Security Professionals (from 6 April 2022). Several organisations were also renamed, including some Canadian accountancy bodies and the Faculty of Sexual and Reproductive Healthcare, which is now the College of Sexual and Reproductive Healthcare.
• 30 June: National Association of Licensed Paralegals was added (from 6 April 2026) and the entry for the International Cost Estimating and Analysis Association was reinstated.
• 29 June: NADPO, International Bowel Ultrasound Group, Surtees Society and Women in Property Ltd were among those added. The Health and Care Professions Council entry was also changed to cover the fee payable every two years for entering or keeping a name on the register.
• 1 June: UK Cyber Security Council was added (from 6 April 2025).

Some organisations were added retrospectively, so the date from which each entry applies matters.

What this means for you

If you pay a membership fee to a professional body, for example in healthcare, accountancy, law or IT, check whether it appears on the list. HMRC says the list is there to help you work out whether you can claim tax relief on such fees. Whether an organisation is listed, and from what date, is key. For the detailed rules on the relief, its amount and how to claim, check HMRC's separate guidance, as the list page does not explain them.