http://www.legislation.gov.uk/uksi/2012/3004/contents/made

The Income Tax (Professional Fees) Order 2012

Income tax

Tax

Professional fees

Gambling and lottery licences

en

King's Printer of Acts of Parliament

2012-12-04

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 section 343 the Commissioners for Her Majesty’s Revenue and Customs may by order add fees to the Table.