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Is subscription on P11d taxable benefit?

Is subscription paid by employer on P11d taxable benefit for the employee?

Hi. Employer pays for the employees professional membership subscription and shows the expense on P11d. As a result theemployee pays the tax on the benefit. I thought this is a tax-exempt benefit. The employee does not reimburse the employer. Can you please clarify and if possible direct to the relevant legislation or HMRC guidance on this? Many thanks. 

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22nd Jan 2018 13:17

If it would be tax deductible if the employee paid it himself, he can claim the same deduction against the amount on the P11D.

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22nd Jan 2018 13:35

is the PB on List 3?

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22nd Jan 2018 13:36

Provided, of course, the subscription is to a body on the HMRC list as being allowable.

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to lionofludesch
22nd Jan 2018 13:51

lionofludesch wrote:

Provided, of course, the subscription is to a body on the HMRC list as being allowable.

Exactly why the first word in my first response was "if".

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to johngroganjga
22nd Jan 2018 13:58

If's being a bit too hopeful if it isn't on the list, to be perfectly honest.

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