[UK] List 3 Updated 25 July 2019

The Income Tax (Earnings and Pensions) Act 2003 (ITEPA) makes provisions for certain deductions to be made from taxable pay – i.e. before tax income tax is calculated.  Part of the act allows for some professional membership fees and annual subscriptions to be provided tax and National Insurance free if:

• Paid to a body that has HMRC approval, and
• The functions of the body are a direct benefit or concern the profession practiced in the performance of the duties of the employment.

The full list of bodies that have HMRC approval is documented in a publication called “List 3” and employers and individuals need to check this every time it is updated as the implications of approval are:

• Employers can refund fees and subscriptions without a P11D implication and / or
• Individuals can claim tax relief on the fee or subscription they have paid (if the employer has not actually reimbursed the fee or subscription)

The list was updated on the 25^th of July 2019:

Added

From tax year 2019/20:

1. British Veterinary Dental Association (BVDA)
2. International Information System Security Certification Consortium Inc. (ISC) 2
3. COSCA (Counselling & Physiotherapy in Scotland)

From tax year 2018/19

1. European Society for Paediatric Infectious Diseases (ESPID)

Changed

• The National Association of School Business Management (NASBM) is renamed to the Institute of School Business Leadership (ISBL)
• The Society of Business Economists (listed as Business Economists Society of) is renamed to the Society of Professional Economists (SPE)
• The United Kingdom Reading Association (listed as UK Reading Association) is renamed to United Kingdom Literacy Association (UKLA)
• The Hospital Infection Society (HIS) is renamed to Healthcare Infection Society (HIS)

The Income Tax (Earnings and Pensions) Act 2003 (ITEPA) makes provisions for certain deductions to be made from taxable pay – i.e. before tax income tax is calculated.  Part of the act allows for some professional membership fees and annual subscriptions to be provided tax and National Insurance free if:

• Paid to a body that has HMRC approval, and
• The functions of the body are a direct benefit or concern the profession practiced in the performance of the duties of the employment.

The full list of bodies that have HMRC approval is documented in a publication called “List 3” and employers and individuals need to check this every time it is updated as the implications of approval are:

• Employers can refund fees and subscriptions without a P11D implication and / or
• Individuals can claim tax relief on the fee or subscription they have paid (if the employer has not actually reimbursed the fee or subscription)

The list was updated on the 25^th of July 2019:

Added

From tax year 2019/20:

1. British Veterinary Dental Association (BVDA)
2. International Information System Security Certification Consortium Inc. (ISC) 2
3. COSCA (Counselling & Physiotherapy in Scotland)

From tax year 2018/19

1. European Society for Paediatric Infectious Diseases (ESPID)

Changed

• The National Association of School Business Management (NASBM) is renamed to the Institute of School Business Leadership (ISBL)
• The Society of Business Economists (listed as Business Economists Society of) is renamed to the Society of Professional Economists (SPE)
• The United Kingdom Reading Association (listed as UK Reading Association) is renamed to United Kingdom Literacy Association (UKLA)
• The Hospital Infection Society (HIS) is renamed to Healthcare Infection Society (HIS)