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HMRC internal manual

Employment Income Manual

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  For tax years 2016-17 onwards dispensations have been replaced by an exemption for amounts which would otherwise be deductible.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).