The cost of an annual subscription is unlikely to qualify for tax relief under the ordinary rules for employee expenses. Similar principles apply to these as to professional fees (see ¶456-500).
Once more, however, there are special provisions to give tax relief where certain conditions are met. Annual subscriptions paid to certain bodies approved by HMRC are allowed as a deduction from earnings under ITEPA 2003, s. 344(2) if:
(1)the body in question engages in activities which are directed to one or more of the following objects:
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