Subscriptions for general charitable purposes, and those to, for
example, political parties are almost always made wholly or partly
for non-business purposes and should not be allowed as deductions.
Where the trader has a direct trade connection with a charity
or its objects, the allowance of a relatively small annual
subscription may be allowed, provided that the subscription can
reasonably be claimed as an expense incurred in earning profits.
Subscriptions to churches, chapels etc are normally
inadmissible deductions, but may, in exceptional circumstances, be
treated as admissible welfare expenditure.
For certain charitable non-cash donations see
BIM45150 onwards. Gift Aid may also be
relevant in some specific instances (see RE1830 to RE1841).
