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What Professional bodies are entitled to tax relief?

What Professional bodies are entitled to tax relief?

Mike Wakeford

Looking to find out what profesisonal bodies are entitled to tax releif?

Many professionals such as accountants, lawyers and health professionals are required to make a subscription to a professional body or learned society. HMRC has recently published an updated list of the organisations that they will accept as valid professional bodies.

What Professional Bodies Are Entitled To This Relief
This list is updated from time to time and the most recent update lists all approved bodies as of 12 May 2023.
 
The latest revisions to the list saw the following changes:
 
The following professional bodies have been added with effect from 6 April 2022:

  • ​'Society for Mucosal Immunology', 'Assistant Directors Guild UK', 'British Sub-Aqua Club', 'International Society of Psychiatric Genetics', 'European Association of Work and Organizational Psychology' and 'Society for Institutional and Organizational Economics'.

  • The ‘Security International Institute of’ has been removed as the correct name ‘The Security Institute’ is listed. The Pyramus and Thisbe Club (PTC) has been updated to 'The Pyramus and Thisbe Society'.

A statutory fee or contribution shown in the list is an allowable expense where employees:

  • pay this out of their earnings from an employment; and

  • are required to pay this as a statutory condition of following their employment.

An annual subscription to a body shown in the list as approved by HMRC is allowable where:

  •  employees pay this out of their earnings from an employment; and

  • the activities of the body are directly relevant to the employment.


The activities of a body are directly relevant to an employment where the performance of the duties of that employment:

  •  is directly affected by the knowledge concerned; or

  • involves the exercise of the profession concerned. 

 
Contact A Specialist
Take control of your professional expenses and compliance with HMRC's approved professional bodies list. Stay informed about the latest additions and modifications to maximize your allowable expenses. If you have questions or need guidance on the eligibility of your professional body, contact our tax team today


 
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