During the tax year 2014–15, Delilah was paid a gross annual salary of £184,000 in respect of her employment with Rope plc.

Samson and Delilah are a married couple. Samson was born on 24 June 1964 and Delilah was born on 6 May 1962.

They are both employed by Rope plc, and Delilah is also a partner in a partnership. The following information is vailable in respect of the tax year 2014–15:

Delilah
(3) Delilah pays an annual professional subscription of £450 which is relevant to her employment with Rope plc.

Delilah also pays an annual membership fee of £1,420 to a golf club which she uses to entertain Rope plc’s clients. Rope plc does not reimburse Delilah for either of these costs.

(4) During the tax year 2014–15, Delilah donated £250 (gross) per month to charity under the payroll deduction scheme operated by Rope plc.

Required:
Are these payments allowable deductions?