Related Commentary  Related CasesRelated HMRC Manuals

343(1)  A deduction from earnings from an employment is allowed for an amount paid in respect of a professional fee if–

(a)the duties of the employment involve the practice of the profession to which the fee relates, and

(b)the registration, certification, licensing or other matter in respect of which the fee is payable is a condition, or one of alternative conditions, which must be met if that profession is to be practised in the performance of those duties.

343(2)  In this section “professional fee”  means a fee mentioned in the following Table.

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