http://www.legislation.gov.uk/uksi/2003/1652/article/2/made

The Income Tax (Professional Fees) Order 2003

Income tax

Professional fees

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

Section 343 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) provides for the deduction from earnings of an employment to be allowed for an amount paid in respect of a professional fee. “Professional fee” means a fee mentioned in the Table in subsection (2) of the section. Under subsections (3) and (4) of the section, the Board of Inland Revenue may by order add fees to the Table.