Deductions for fees and subscriptions paid to professional bodies or learned societies

The list shows:

  • statutory fees or contributions within Section 201 ICTA 1988 (formerly Section 192 ICTA 1970) allowable for years up to and including 2002/2003
  • professional bodies and learned societies, approved by the Board under Section 201.
  • details of statutory fees or contributions allowable for years 2003/2004 onwards are within Section 343, Part 5, Chapter2 of the Income Tax (Earnings and Pensions) Act 2003.

The list includes all bodies approved by the Board up to 30 September 2006. The list will be kept up to date periodically.

How to use this list

In the alphabetical table below, click on the initial letter of the entry you wish to locate.

The entries are listed in alphabetical order, with the main part of the title relating to either 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 the English translation is given, for example:

Svenska Kemistsamfundet
Swedish Soc. of Chemists
Chemists, Swedish Soc. of

Y Gymdeithas Wyddonol Genedlaethol
National Scientific Assn

Notes

  1. * First year of approval if later than 1998-99.
  2. **'J' = Additional allowable annual subscriptions may be paid for journals or other publications of the body.
  3. ** Notes on change of names etc.

Text entries are self-explanatory.

What is allowable

A statutory fee or contribution shown in the list is allowable where employees:

  • pay this out of their earnings from an employment
  • 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
  • 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 directly affected by the knowledge concerned
  • involves the exercise of the profession concerned

Alphabetic index
A to E

A

B

C

D

E
F to J

F

G

H

I

J
K to O

K

L

M

N

O
P to T

P

Q

R

S

T
U to Z

U

V

W

X-Y

Z