This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Business Income Manual

Specific deductions: administration: political and propaganda expenses

You should disallow payments to political funds, contributions to party funds, and expenses of candidates at elections etc.

As regards propaganda of a political nature carried on by a trader, see Boarland v Kramat Pulai Ltd [1953] 35TC1 (see BIM37035).

The cost of propaganda undertaken by a trader wholly and exclusively to prevent him from losing his business and to preserve its assets is admissible (Morgan v Tate and Lyle Ltd [1954] 35TC367, see BIM35570).