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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Other expenses: professional fees and subscriptions: health professionals

Section 343(2) ITEPA 2003

The following fees may be eligible for a deduction under Section 343 ITEPA 2003 from earnings from an employment:

  • a fee payable for entry or retention of a name in any of the following:

    • the register of Chartered Psychologists
    • the register maintained by the Registrar of Chiropractors
    • a roll or record kept for a class of dental auxiliaries
    • the dentists register
    • the register of dispensing opticians
    • the register maintained by the Health Professions Council
    • the register maintained by the registrar appointed by the Hearing Aid Council
    • the general and specialists registers of medical practitioners, including the fee for CCT, CESR and CEGPR certificates
    • the register maintained by the Nursing and Midwifery Council
    • either of the registers of ophthalmic opticians
    • the register maintained by the Registrar of Osteopaths
    • the register of Pharmaceutical Chemists
  • a fee payable by a chartered psychologist on the issue of a practising certificate.