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HMRC internal manual

Business Income Manual

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.