EIM32896 - Other expenses: professional fees and subscriptions: patent agents and trade mark agents

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 registration fee payable by:

• a registered patent agent
• a registered trade mark agent

• the practising fee payable by

• a registered patent agent
• a registered trade mark agent.