What fees and subscriptions are allowable for an employee for tax purposes?
A fee or sub is allowable if:
it appears in this list and is a statutory fee or contribution where employees pay this out of their earnings from an employment and are required to pay this as a statutory condition of their employment; or
it is an annual subscription to a body where employees pay this out of their earnings from an employment and the activities of the body are directly relevant to the employment; or
where the activities of a body are directly relevant to an employment where the performance of the duties of that employment is either:
