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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: 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.