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: 20 October 2023 Emailed: 25 October 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 five additions and two updates.

Additions

• Society of Research Software Engineering (with effect from 6 April 2020) • British Society for Research into Learning Mathematics (with effect from 6 April 2021) • Association of British Science Writers (with effect from 6 April 2023) • International Society for Experimental Hematology (with effect from 6 April 2021) • British Society for Neuroendocrinology (with effect from 6 April 2022).

Amendments

• 'Communication with Deaf People The Council for the Advancement of (CACDP) trading name ― Signature)' has been updated to 'Signature' (with effect from 19 October 2023) • The Association for Clinical Biochemistry and Laboratory Medicine has been updated and additional text about the date of renaming has been removed.

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: 26 October 2023 Emailed: 1 November 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 four additions, three removals and two amendments.

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