Self Assessment - professional fee reimbursement

[Rockydell]

Hi
I pay an annual subscription to a recognized professional body as part of my job. I pay this out of my own pocket. I then have to justify this to my employer who then decides (usually) to reimburse the cost. What is the correct way to enter this on a Self Assessment form?

Do I:
(1) Enter it as it actually happens: i.e. enter the annual fee in the box for professional subscriptions, then enter the reimbursement as a "payment received not shown on the P60".

(2) Enter nothing a all because they effectively cancel out.

Thanks for any replies.

[towat]

Your employer should enter it on the P11D, you then make a S201 claim by entering it in the appropriate box, don't know box number without looking but the description makes it obvious.