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HMRC internal manual

Employment Income Manual

Other expenses: professional fees and subscriptions: applications for approval

Section 344(3) ITEPA 2003

Applications for approval under section 344 ITEPA 2003 by a professional body are dealt with only by the IPD Employment Income Technical Helpline. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

HMRC may approve a body if it’s not of a mainly local character and its activities are carried on otherwise than for profit and are solely or mainly directed to all or any of the following objects:

  • the advancement or spreading of knowledge (whether generally or among persons belonging to the same or similar professions or occupying the same or similar positions)
  • the maintenance or improvement of standards of conduct and competence among the members of a profession
  • the provision of indemnity or protection to members of a profession against claims in respect of liabilities incurred by them in the exercise of their profession.