A club subscription is normally a pecuniary (that is, financial)
liability of the club member. If an employer bears the cost of such
a subscription on behalf of the employee, the amount paid is
taxable as earnings within Section 62 ITEPA 2003 (see
If the employer pays a composite subscription entitling all his employees to membership, liability arises on directors and employees who are not lower paid (see EIM21700). Any reasonable apportionment should be accepted.
As regards allowable deductions for club subscriptions see EIM32500.