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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: teachers

Section 343(2) ITEPA 2003

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

  • the fee payable for entry or retention of a name in any of the following: * the register maintained by the General Teaching Council for England * the register maintained by the General Teaching Council for Scotland * the register maintained by the General Teaching Council for Wales * the register maintained by the General Teaching Council for Northern Ireland.