an annual subscription to a body that has not been approved by the board
an entrance fee or a life membership subscription
a fee, contribution or subscription borne by the employer, unless the payment by him is treated as earnings.
List 3 contains a large number of bodies and is regularly updated with additions and removals.
The guidance also states that ‘normally it will be apparent from the nature of the person’s employment whether the fee or contribution is paid as a statutory condition of exercising the employment, or whether membership of the approved body to which the annual subscription is paid is relevant to the employment. Where membership does not seem directly relevant you should consider whether the nature of the duties is such that a deduction is nevertheless allowable.’
It is also stated that ‘Time should not be spent in making enquiries regarding the relevance of a subscription unless membership of the body appears to be quite unrelated to the employment'.