EIM32900 - Other expenses: professional fees and subscriptions: annual subscriptions to approved bodies

Section 344 ITEPA 2003

A deduction from earnings from an employment is allowed for an amount paid in respect of an annual subscription provided:

  • it is paid to a body approved by HMRC and
  • the activities of the body are of direct benefit to, or concern the profession practised in, the performance of the duties of the employment.

»Ê¹ÚÌåÓýapp examination of claims is dealt with at EIM32915.

Approved bodies are shown in List 3 (see EIM32881).

As regards the procedure for obtaining approval see EIM32910.