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HMRC internal manual

Employment Income Manual

Other expenses: professional fees and subscriptions: legal professionals

Section 343(2) ITEPA 2003The following fees may be eligible for a deduction under Section 343 ITEPA 2003 from earnings from an employment:

  • the fee payable to the Council for Licensed Conveyancers on the issue of a license to practise as a licensed conveyancer
  • the fee and contribution to the compensation fund or guarantee fund payable on issue of a solicitor’s practising certificate.