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

HMRC internal manual

Business Income Manual

HM Revenue & Customs
, see all updates

Specific deductions: subscriptions: collective publicity schemes

Contributions by a trader to a collective publicity scheme organised by a committee or other body representing the general interests of a town or area should be allowed as a deduction. This is subject to the contributions being out-and-out payments and of a reasonable amount in relation to the benefit likely to accrue to his business.

Help should be obtained from CTISA (Technical) on the treatment of contributions to trade publicity funds where substantial contributions are involved. A modified arrangement on the lines of BIM47425 is usually made in such cases.