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HMRC internal manual

Business Income Manual

HM Revenue & Customs
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Specific deductions: subscriptions: trade associations

A member is entitled to deduct part of his subscription to a trade protection or other trade association. The allowable part is that applied by the association towards expenditure which would have been admissible as a deduction if incurred by the member himself (Lochgelly Iron & Coal Co Ltd v Crawford [1913] 6TC267; Thomas Merthyr Colliery Co Ltd v Davis [1932} 17TC519; Joseph L Thompson and Sons Ltd v Chamberlain [1962] 40TC657).

  • For the allowance of subscriptions where an HMRC arrangement is adopted, see BIM47425.
  • For subscriptions to local trade associations and foreign associations, see BIM47430.
  • For detailed guidance on the taxation of trade protection associations, see BIM24800 onwards.