I don't understand either of the last two comments.

I've never had to make any PRS payments. (Never received any either, despite the fact that I've had music of mine played on BBC radio...)

But I claim for plenty of legitimate expenses on my company's annual return that are similar to this. These expenses are all deducted from the amount of tax my company has to pay.

Why is a 200 quid payment to the PRS any different to, say, travel expenses?