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HMRC internal manual

Employment Income Manual

Other expenses: professional fees and subscriptions: occupations in the private security industry

Section 343(2) ITEPA 2003

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

Security Industry Authority

The fee payable on applying for a licence from the Security Industry Authority under the Private Security Industry Act 2001.