http://www.legislation.gov.uk/uksi/2005/1091/article/2/made

The Income Tax (Professional Fees) Order 2005

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 a deduction from employment income 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) the Board of Inland Revenue may by order add fees to the Table.