Any legally disallowable part of a fixed annual subscription
payable to a local association as a chamber of trade is usually of
negligible amount, and the absence of an HMRC arrangement should
not be taken as grounds for disallowing the subscription.
Ordinary annual subscriptions by non-members (for example by
a jam manufacturer to a grocers' association) are normally
admissible as sums laid out wholly for the purposes of the
subscriber's trade with members of the association.
An arrangement for the allowance of the subscriptions is not
necessary in such cases, but an association may apply to adopt the
official arrangement with a view to securing relief under
ICTA88/S393 and ICTA88/S393A.
Fixed annual subscriptions to an association outside the UK may normally be allowed as a deduction in the absence of any evidence of inadmissibility. Production of the accounts of the association need not be requested.
