The general rules dealing with deductions allowed from earnings
set out at Part 5 Chapter 1 (see
EIM31620) apply to fees and
subscriptions paid to professional societies.
A deduction cannot be allowed under Section 336 ITEPA 2003 (see EIM31650) because the expenditure is not incurred in the performance of the duties (see Simpson v Tate (9TC314) and Wales v Graham (24TC75)).
But a deduction can be given if the conditions of either Section 343 or 344 ITEPA 2003 are satisfied.
There are two types of expenditure that qualify for deduction:
As regards subscriptions to trade unions see EIM32885.