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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Other expenses: professional fees and subscriptions: annual subscriptions to approved bodies

Section 344 ITEPA 2003

A deduction from earnings from an employment is allowed for an amount paid in respect of an annual subscription provided:

  • it is paid to a body approved by HMRC and
  • the activities of the body are of direct benefit to, or concern the profession practised in, the performance of the duties of the employment.

The examination of claims is dealt with at EIM32915.

Approved bodies are shown in List 3 (see EIM32881).

As regards the procedure for obtaining approval see EIM32910.