Other expenses: professional fees and subscriptions: trade union subscriptions
Sections 336 and 344 ITEPA 2003
Subscriptions to trade unions and other comparable bodies are not deductible under Section 336 ITEPA 2003, even where membership is required by the employer. The expense is not incurred in the performance of the duties, see EIM31650. Nor is it necessarily incurred, see EIM31645.
A deduction can be given under Section 344 ITEPA 2003 if certain conditions are met, see EIM32900.
See the Coding section of the PAYE on-line manual for guidance regarding any part of trade union subscriptions allocated to superannuation fund, etc. benefits.