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HMRC internal manual

Business Income Manual

Specific deductions: professional fees: contents

The chapter that follows discusses the general approach to the deduction of professional fees and covers a number of specific matters on which fees are expended in greater detail. You should bear in mind that professional fees connected with the acquisition, disposal or modification of a capital asset will also be capital expenditure and so disallowable (see BIM35000 onwards).

This chapter contains the following: