The list shows:
The list includes all bodies approved by the Commissioners for HMRC up to 31 December 2013. The list will be kept up to date periodically.
The entries are listed in alphabetical order, with the main part of the title relating to the profession, industry or activity of the body or learned society shown in bold type, for example:
Burial and Cremation Administration, Inst. of
Chartered Auctioneers' and Estate Agents' Inst.
Experimental Biology, Soc. for
However, if a geographical location or nationality is included in the title of the body or learned society, there is a separate listing, and the part of the title relating to the geographical location or nationality is also shown in bold type, for example:
Acoustical, Soc. of America
America, Acoustical Soc. of
Funeral Directors, British Inst. of
British Inst. of Funeral Directors
Financial Planning, International Assn. for
International Assn. for Financial Planning
If the title of the body is in a language other than English, wherever possible both the English and foreign title have been listed, for example:
Swedish Soc. of Chemists
Chemists, Swedish Soc. of
Y Gymdeithas Wyddonol Genedlaethol
National Scientific Assn
Text entries are self-explanatory.
A statutory fee or contribution shown in the list is allowable 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 either:
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