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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 PTCPP -Solihull Technical Helpline. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

HMRC may approve a body if it is 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.