Revenue guidance on the application of tax to professional subscriptions paid by employers on behalf of their employees has recently been amended.
If you pay a subscription to a professional body for your employees, that payment is taxable. However, in limited and restricted circumstances, you may pay professional subscriptions without deduction of tax.
You can pay subscriptions to a professional body for an employee without deduction of tax where:
We would encourage all employers therefore to review their current policies to ensure full compliance with these rules. If you would like any further guidance on this matter, please contact a member of our tax team.