Professional Subscriptions and P11d | AccountingWEB

Professional Subscriptions and P11d

I am a bit confused about the following:

a) If an employee pays their own professional subs, and is not re-imbursed, they can claim a deduction against their tax, ie a higher rate tax payer, paying a sub of £200 is in effect £120 out of pocket

b) Employee pays the sub and is then reimbursed by company. Company puts the value on P11d, and employee is taxed on this amount. Employee is in effect £80 out of pocket.


Whilst the employee is obviously better off if the company pays the sub, the tax treatment is different.

Have I missed something here? Is the employee also entitled to claim a deduction for fees paid, given that he is taxed on the reimbursement?


Thank you in advance,

There are 2 comments. Login or register to view them.

Employee should still claim a deduction on tax return/by letter

taxhound |
taxhound's picture

Thank you

tom123 |