For the purposes of income tax, does HMRC regard union membership fees as a business expense?
Hello @FarmerH
Unfortunately the support team could not comment on this as we are not registered accountants nor bookkeepers.
It may be worth checking this with HMRC or your accountant.
Sorry we could not help on this occasion.
It seems very unlikely. A business cannot join a trade union. Neither is it an expense of the business; it is an expense of the indivdual who chooses to join a union. Are you a sole trader? Part of, for example, the BMA membership fee is tax deductible for doctors as they are a professional associaiton as well as a trade union. The trade union element is not tax deductible.
Almost certainly not, I’m afraid.
The HMRC have the following to say:
Subscriptions to trade unions and other comparable bodies are not deductible under Section 336 ITEPA 2003, even where membership is required by the employer. The expense is not incurred in the performance of the duties, see EIM31650. Nor is it necessarily incurred, see EIM31645.
The page goes on to talk about specific exceptions under a different section, but that appears to apply to professional bodies, not Trades Unions.
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