After details were omitted from the 02 December 2019 update (details HMRC later confirmed to me), it is good that List 3 updates appear to be back to normal.

Back to Normal – almost

Part 5 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA) allows for certain deductions to be made from taxable pay – i.e. to reach a figure called net taxable pay which is the pay on which Income Tax is calculated.  This part includes things such as expenses for business travel.

Sections 343 and 344 of ITEPA allow for professional membership fees and annual subscriptions to be provided free of tax and National Insurance where:

  • It is paid to a body that has HMRC approval, and
  • The activities of the body are of direct benefit to or concern the profession practiced in the performance of the duties of the employment

The full list of professional bodies that have the necessary HMRC approval is published in a document known as ‘List 3’.  List 3 is essential reading for the reward professional, as the day-to-day professional impact of a body appearing on it are that:

  • Employers can reimburse fees and subscriptions without fear there will be a P11D implication and / or
  • Individuals can claim tax relief on the fee or subscription that they have paid (assuming that the employer has not actually reimbursed the fee or subscription)

The way in which tax relief is claimed depends on whether the amount is up to or over £2,500 over the course of the tax year.

The List was updated on 23 January 2020 2019 with eight additions, four amendments and one deletion as follows:


The following have been added with effect from tax year 2019/20:

  1. Executive and Personal Assistants Association (EPAA)
  2. British Society of Abortion Care Providers (BSACP)
  3. European Society of Cardiology (ESC)
  4. Medical Image Computing and Computer Assisted Intervention Society (MICCAI)
  5. Register of Animal Musculoskeletal Practitioners (RAMP)
  6. Orthodontic Technicians Association UK (OTA)
  7. Association of Proposal Management Professionals (APMP)

The naming convention used by HMRC on List 3 indicates that a body may not always appear as they have indicated. For example, the Association of Proposal Management Professionals (APMP) appears as ‘Proposal Management Professionals Association of (APMP)’.

The following has been added from 07 January 2020:

  1. Faculty of Clinical Informatics (FCI)

This is unusual, as normally List 3 will say when tax relief is effective, i.e. the start of the tax year or for subscriptions paid on or after the date added.


The following have been changed with effect from tax year 2019/20 according to the updates:

  1. ‘Corrosion Science and Technology Institute of’ has been renamed ‘Institute of Corrosion’
  2. ‘Agricultural Management Institute of’ has been renamed ‘Institute of Agricultural Management’
  3. ‘Information Security Professionals, Institute of’ has been renamed ‘Chartered Institute of Information Security’
  4. ‘British Institute of Facilities Management’ has been renamed to ‘Institute of Workplace and Facilities Management’


  • As far as I can see, number 1 has not totally happened. Whilst it is called the Institute of Corrosion, it appears on the List as ‘Corrosion Institute of‘.  This is in line with the naming convention preferred by HMRC
  • As far as I can see, number 2 has not happened. Even though it is the Institute of Agricultural Management, it still appears on the List as ‘Agricultural Management Institute of’
  • As far as I can see, number, 3 appears as the Chartered Institute of Information Security and the ‘Chartered Information Security Institute of’
  • As far as I can see, number 4 has also be renamed in line with the naming convention preferred by HMRC to ‘Workplace and Facilities Management Institute of’

The Farm Management Association has been deleted from List 3.

Although, this had actually been deleted anyway and appears only with its revised name the Institute of Agricultural Management (or ‘Agricultural Management Institute of’)!



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