N2000
If you look at my first post I have quoted 344 rather than 343 - there is a difference. Have a look at:
I have copied the content below from the website:
EIM32880 - Other expenses: professional fees and subscriptions: introduction
Sections 343 and 344 ITEPA 2003
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:
Section 343 - certain professional membership fees (see EIM32890)
Section 344 - annual subscriptions paid to bodies of persons approved by the Board of Inland Revenue (see EIM32900).
As regards subscriptions to trade unions see EIM32885.
The last para under Section 344 is crucial because BALPA now has that approval.
Also have a look at:
http://www.inlandrevenue.gov.uk/manu...l/EIM32881.htm
BALPA will soon appear on List 3