Part 5Employment income: deductions allowed from earnings
C2Chapter 2Deductions for employee’s expenses
Fees and subscriptions
343Deduction for professional membership fees
1
A deduction from earnings from an employment is allowed for an amount paid in respect of a professional fee if—
a
the duties of the employment involve the practice of the profession to which the fee relates, and
b
the registration, certification, licensing or other matter in respect of which the fee is payable is a condition, or one of alternative conditions, which must be met if that profession is to be practised in the performance of those duties.
C12
In this section “professional fee” means a fee mentioned in the following Table.
Table
Health professionals
1
Fee payable for entry or retention of a name in any of the following—
F2a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
the register maintained by the Registrar of Chiropractors,
F23c
the dental care professionals register,
d
the dentists register,
e
the register of dispensing opticians,
f
the register maintained by F11the Health and Care Professions Council ,
F3g
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
h
the register of medical practitioners,
i
the register maintained by the Nursing and Midwifery Council,
j
either of the registers of opthalmic opticians,
k
the register maintained by the Registrar of Osteopaths,
F8l
the register maintained under article 19 of the Pharmacy Order 2010 so far as relating to pharmacists or pharmacy technicians,
F10n
the register of pharmaceutical chemists kept under Articles 6 and 9 of the Pharmacy (Northern Ireland) Order 1976.
p
the register maintained by the Care Council for Wales,
q
the register maintained by the Scottish Social Services Council,
r
the register maintained by the Northern Ireland Social Care Council.
F17s
the register of social workers in England kept under section 39(1) of the Children and Social Work Act 2017.
F211A
Trainee registration fee payable by a specialty registrar to a body which recommends specialty registrars to the registrar of the General Medical Council for the award of a certificate of completion of training under section 34L of the Medical Act 1983.
F281B
Trainee registration fee payable by a person listed in the dentists register to a body which provides evidence to the General Dental Council relating to a person’s suitability to be awarded a Certificate of Completion of Specialist Training in a specialist branch of dentistry pursuant to regulations made under section 26(3) and (4) of the Dentists Act 1984
F22
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Fee payable for entry or retention of a name in any of the following—
a
the register maintained by the registrar appointed by the Farriers Registration Council,
b
the supplementary veterinary register,
c
the register of veterinary surgeons.
F13ca
any list or register of veterinary nurses maintained by the Royal College of Veterinary Surgeons,
F15d
the register maintained by the Animal Medicines Training Regulatory Authority pursuant to paragraph 13 of Schedule 3 to the Veterinary Medicines Regulations 2006.
Legal professionals
4
Fee payable to the Council for Licensed Conveyancers on the issue of a licence to practise as a licensed conveyancer.
5
Fee and contribution to the compensation fund or Guarantee Fund payable on the issue of a solicitor’s practising certificate.
F225A
Fee payable to the Costs Lawyer Standards Board on applying for a costs lawyer practising certificate.
Architects
6
Fee payable for entry or retention of a name in the Register of Architects.
Teachers F5etc
7
Fee payable for entry or retention of a name in any of the following—
F16a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
the register maintained by the General Teaching Council for Scotland,
c
the register maintained by the F7Education Workforce Council.
F1d
the register maintained by the General Teaching Council for Northern Ireland.
Occupations in the transport sector
10
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.
11
Fee (including any related medical or technical examination fee) payable, on the issue or renewal of a licence by the Civil Aviation Authority, by—
a
an aircraft maintenance engineer,
b
an air traffic controller or student air traffic controller,
c
a member of the flight crew of an aircraft registered in the United Kingdom,
d
a flight information service officer.
12
Fee (including any related medical examination fee) payable—
a
on the issue or renewal of a licence authorising its holder to drive a large goods vehicle or a passenger-carrying vehicle,
b
by an officer or other seaman on the issue, renewal or endorsement of a certificate, licence or other document which is required as evidence of his qualification or competence to serve in a ship.
13
Fee payable by a seafarer employed in a sea-going United Kingdom ship on the issue or renewal of a medical fitness certificate.
F2014
Fee payable by a person employed or to be employed at a United Kingdom airport for a criminal records check required for the issue of a security pass authorising him to enter areas within the airport.
F27Occupations in the private security industry
15
Fee payable on applying for a licence from the Security Industry Authority under the Private Security Industry Act 2001.
F25Occupations in the gambling industry
16
Fee payable—
a
on applying for a personal licence from the Gambling Commission under the Gambling Act 2005, or
b
on applying to vary such a licence.
17
Any fee payable to the Gambling Commission under section 132 of that Act.
3
The Board of Inland Revenue may make an order adding such fee as is specified in the order to the Table of fees mentioned in subsection (2).
4
The F14Commissioners may make an order if they consider that such fee is payable in respect of any registration, certification, licensing or other matter if it is required as a condition, or one of alternative conditions, of the practice of a profession.
344Deduction for annual subscriptions
1
A deduction from earnings from an employment is allowed for an amount paid in respect of an annual subscription if—
a
it is paid to a body of persons approved under this section, and
b
the activities of the body which are directed to one or more of the objects within subsection (2) are of direct benefit to, or concern the profession practised in, the performance of the duties of the employment.
2
The objects are—
a
the advancement or dissemination of knowledge (whether generally or among persons belonging to the same or similar professions or occupying the same or similar positions),
b
the maintenance or improvement of standards of conduct and competence among the members of a profession,
c
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.
3
F6An officer of Revenue and Customs may approve a body of persons under this section if, on an application by the body, F18the officerF12is satisfied that—
a
the body is not of a mainly local character,
b
its activities are carried on otherwise than for profit, and
c
its activities are wholly or mainly directed to objects within subsection (2).
4
F6An officer of Revenue and Customs must give notice to the body of their decision on the application.
5
If the activities of the body are to a significant extent directed to objects other than objects within subsection (2), F6an officer of Revenue and Customs may—
a
determine the proportion of the activities directed to objects within subsection (2), and
b
determine that only such corresponding part of the subscription as is specified by F6an officer of Revenue and Customs is allowable under this section.
6
In determining that part, F6an officer of Revenue and Customs must have regard to the proportion of expenditure of the body attributable to objects other than objects within subsection (2) and all other relevant circumstances.
7
If a body applies for approval under this section and is approved, a subscription paid to it—
a
before it has applied but in the same tax year as the application, or
b
after it has applied but before it is approved,
is treated for the purposes of this section as having been paid to an approved body.
345Decisions of F6an officer of Revenue and Customs under section 344
1
F6An officer of Revenue and Customs may by notice to the body in question—
a
withdraw an approval given under section 344, and
b
withdraw or vary a determination made under that section,
to take account of any change in circumstances.
2
3
The notice of appeal must be given to F6an officer of Revenue and Customs within 30 days after the date on which notice of their decision was given to the body.
Pt. 5 Ch. 2 restricted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 1(5) (with Sch. 36)