EIM32895 - 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 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