PROFESSIONAL SUBSCRIPTIONS UPDATED, ALBEIT ODDLY

摘要

Well into the second half of the P11D preparation window, HMRC has updated its List 3 of professional bodies. This lists the subscriptions that are potentially eligible for tax relief, having been approved by an officer of HMRC under section 344 ITEPA 2003. The employee still needs to be able to show the fees are 'of direct benefit to, or concern the profession practised in, the performance of the duties of the employment'.