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Section 343 ITEPA 2003

»Ê¹ÚÌåÓýapp statutory fees and contributions and related costs paid to certain named bodies are eligible for deduction from earnings from an employment under section 343, subject to 2 conditions:

• the duties of the employment must involve the practice of the profession to which the fee relates
• the registration, certification, licensing or other reason for paying the fee is a condition that must be met before the person may practise the profession relevant to performing the duties of the employment

A full list of the fees for which a deduction may be allowed is contained in the table at section 343(2) ITEPA 2003 (see EIM32891 to EIM32897). »Ê¹ÚÌåÓýapp statutory fees and contributions paid to these bodies are also included in List 3 (see EIM32881).

HMRC may make an order to add a fee to the table if they consider that such a fee is payable in respect of any registration, certification, licensing or other matter, if it is required as a condition, or one of alternative conditions, of the practice of a profession. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)