http://www.legislation.gov.uk/uksi/2004/1360/article/2/made

The Income Tax (Professional Fees) Order 2004

Income tax

Security

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 a deduction from the earnings of an employment 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.