Dispensations: professional membership fees and annual subscriptions
The guidance on this page applies for the tax years up to and including 2015-16. For tax years 2016-17 onwards dispensations have been replaced by an exemption for amounts which would otherwise be deductible. See EIM30200 onwards.
Include a professional membership fee or an annual subscription in a dispensation where anemployee would be able to claim a deduction under Sections 343 or 344 ITEPA 2003 (see EIM32880).