BIM47400 - Specific deductions: subscriptions: contents
The general principles for subscriptions follow those for
deductions generally and are set out in
BIM37500 - BIM37510.
This chapter contains the following:
| BIM47405 | Charitable and political subscriptions |
| BIM47410 | Annual subscriptions to charities by employers |
| BIM47415 | Professional associations |
| BIM47420 | Trade associations |
| BIM47425 | Trade associations: HMRC arrangement |
| BIM47430 | Trade associations: other |
| BIM47435 | Collective publicity schemes |
Associated guidance can be found as follows:
- mutual concerns - non trading BIM24010,
- entertaining expenditure and ESCB7 BIM45072,
- charitable gifts and donations BIM45150 onwards,
- mutual insurance associations (note subscriptions solely for trade risks are allowable) BIM45590,
- farmers BIM55280,
- industrial and provident societies CTM40530 – CTM40535.
