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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Particular benefits: club membership fees

An employer may pay a club membership fee for directors or employees in circumstances where it is not chargeable by virtue of Section 62 ITEPA 2003 (see EIM01060).

The expense incurred will be a benefit chargeable on directors and employees, except for 2015/16 and earlier those in an excluded employment (see EIM20007), under Part 3 Chapter 10 ITEPA 2003.

As regards allowable deductions for club subscriptions see EIM32500.