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HMRC internal manual

Business Income Manual

Specific deductions: subscriptions: professional associations

S34(1) Income Tax (Trading and Other Income) Act 2005, S54(1) Corporation Tax Act 2009

Annual subscriptions paid to a professional institute or society, membership of which gives the right to use a qualification, may be allowed as deductions where profits from the profession are chargeable on the member.

A deduction may also be made, on the grounds indicated in BIM47430, for annual subscriptions to local professional societies or branches of societies, if the objects of such societies or branches are mainly professional.

The arrangement in BIM47425 should not be invited.

Fees for entrance or admission to a professional institute or society are not admissible in the normal course. Where, however, a claimant insists that such a deduction is admissible, a report should be made to CTISA (Technical).