HMRC internal manual

Employment Income Manual

EIM32892 - Other expenses: professional fees and subscriptions: animal 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 maintained by the registrar appointed by the Farriers Registration Council
    • the supplementary veterinary register
    • the register of veterinary surgeons.