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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: subscriptions to learned societies, etc.

“6. Subscriptions to learned societies etc 

Under Section 344 ITEPA 2003, an allowance may be claimed in respect of the annual subscriptions paid to a professional body, learned society etc which has been approved by the Commissioners of Inland Revenue provided that the activities of this society etc, are relevant to the employment. Part of the annual subscription of the National Association of Teachers in Further and Higher Education and the full subscription of the Association of University and College Lecturers is allowable under the above section. Claims should be restricted to the approved proportion.”