An employee or director may deduct an annual subscription paid to certain professional bodies and learned societies, etc. approved by HMRC. A lengthy list of approved bodies is published periodically by HMRC. It is available on the HMRC website at

From 6 April 2014, deductions can be made for trainee registration fees payable to bodies approved by the General Dental Council in respect of relevant specialist training and fees payable for entry or retention of a name on any register or list of veterinary nurses maintained by the Royal College of Veterinary Surgeons.

Fees and contributions are also deductible:

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