Fees and subscriptions are allowable if:

• they are in the list accessible via the 'Related links' section on this page and are 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
  
  
• they are 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:
  
  
  • directly affected by the knowledge concerned;
    
    
  • involves the exercise of the profession concerned.