Is subscription on P11d taxable benefit?

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

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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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By johngroganjga
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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By SteveHa
22nd Jan 2018 13:35

is the PB on List 3?

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RLI
By lionofludesch
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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Replying to lionofludesch:
By johngroganjga
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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Replying to johngroganjga:
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By Portia Nina Levin
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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