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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Other expenses: employment agency fees

Fees paid by an employee to an employment agency for obtaining a job are not deductible under Section 336 ITEPA 2003.

The leading case is Shortt v McIlgorm (26TC262). A deduction was refused for a payment made to an employment agency. The payment was not made in the performance of the duties of the employment, see EIM31650.