CIPP Payroll: need to know - 2023-24

The Chartered Institute of Payroll Professionals

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Approved professional organisations and learned societies (list 3) Published: 27 July 2023 Emailed: 2 2023

HM Revenue and Customs (HMRC) has updated the list of professional bodies and learned societies (also known as List 3) with tax-deductible fees.

For some professional organisations, members can claim tax relief on fees or subscriptions.

List 3 shows all organisations whose members qualify for a tax deduction on professional fees and subscriptions pertaining to that organisation.

The list is updated periodically, and includes all bodies approved by the commissioners for HMRC.

HMRC has cited one addition and one amendment.

Addition •

OneSpirit Interfaith Foundation (with effect from 6 April 2021).

Amendment • 'Air Pilots and Air Navigators Guild of’ has been renamed ‘Air Pilots The Honourable Company of’.

Professional organisations can apply for approval for tax relief using form P356 .

CIPP comment The CIPP appears on list 3, which means that any self-funding members can claim tax relief on their membership fees. The CIPP is listed under ‘P’ under the title ‘Payroll Professionals Chartered Institute of (new title from 10 November 2010 formerly Instit ute of Payroll Professionals)’.

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Approved professional organisations and learned societies (list 3) Published: 31 August 2023 Emailed: 6 September 2023

HM Revenue and Customs (HMRC) has updated the list of professional bodies and learned societies (also known as List 3) with tax-deductible fees.

For some professional organisations, members can claim tax relief on fees or subscriptions.

List 3 shows all organisations whose members qualify for a tax deduction on professional fees and subscriptions pertaining to that organisation.

The list is updated periodically, and includes all bodies approved by the commissioners for HMRC.

HMRC has cited three additions.

Additions

• ‘ Faculty of Emergency Nursing' (with effect from 6 April 2022) • ‘ Association of Photographers' (with effect from 6 April 2022) • 'Regional Anaesthesia UK' (with effect from April 2021)

Professional organisations can apply for approval for tax relief using form P356.

CIPP comment

The CIPP appears on list 3, which means that any self-funding members can claim tax relief on their membership fees. The CIPP is listed under ‘P’ under the title ‘Payroll Professionals Chartered Institute of (new title from 10 November 2010 formerly Instit ute of Payroll Professionals)’.

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