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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: occupations in the transport sector

Section 343(2) ITEPA 2003

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

Driving instructors

The fee payable by a driving instructor for entry or retention of a name in the register of approved instructors or on the issue or renewal of a licence authorising its holder to give paid instruction in the driving of a motor car.

Civil Aviation Authority

The fee (including any related medical or technical examination fee) payable, on the issue or renewal of a licence by the Civil Aviation Authority, by:

  • an aircraft maintenance engineer
  • an air traffic controller or student air traffic controller
  • a member of the flight crew of an aircraft registered in the United Kingdom
  • a flight information service officer.

Airport access

The fee payable by a person employed or to be employed at a UK airport for a criminal records check required for the issue of a security pass authorising that person to enter secure areas within the airport.

Large goods vehicle and passenger carrying vehicle drivers

The fee (including any related medical examination fee) payable on the issue or renewal of a licence authorising its holder to drive a large goods vehicle or a passenger carrying vehicle.

Seafarers

The fee (including any related medical examination fee) payable by an officer or other seaman on the issue, renewal or endorsement of a certificate, licence or other document that is required as evidence of his qualification or competence to serve in a ship.

The fee payable by a seafarer employed in a sea-going United Kingdom ship on the issue or renewal of a medical fitness certificate.