This includes subscriptions to professional bodies in your industry, trade magazines or any online content costs. You can include any other subscriptions you have here such as The Economist or Harper's Bazaar magazines that sit in reception.
Any professional business subscriptions that he company pays for provided they are on this approved list.
Magazine or online content subscriptions for the office.
What's not included
If the professional body you are subscribed to is not on this list than you can't claim a deduction for it.
Software Subscriptions and Employee Subscriptions should be allocated to those categories.
How is it taxed?
Treated as a business deduction from your pre-tax profits as long as it qualifies.
Make sure you watch out for any subs the company pays for its employees, as this may trigger a benefit in kind.