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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Other expenses: professional fees and subscriptions: introduction

Sections 343 and 344 ITEPA 2003

The general rules dealing with deductions allowed from earnings set out at Part 5 Chapter 1 (see EIM31620) apply to fees and subscriptions paid to professional societies.

A deduction cannot be allowed under Section 336 ITEPA 2003 (see EIM31650) because the expenditure is not incurred in the performance of the duties (see Simpson v Tate (9TC314) and Wales v Graham (24TC75)).

But a deduction can be given if the conditions of either Section 343 or 344 ITEPA 2003 are satisfied.

There are two types of expenditure that qualify for deduction:

  • Section 343 - certain professional membership fees (see EIM32890)
  • Section 344 - annual subscriptions paid to bodies of persons approved by HMRC (see EIM32900).

As regards subscriptions to trade unions see EIM32885.