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EIM32891 | Other expenses: professional fees and subscriptions: health professionals

From HM Revenue & Customs · Employment Income Manual

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

  • a fee payable for entry or retention of a name in any of the following:

  • the register of Chartered Psychologists

  • the register maintained by the Registrar of Chiropractors

  • a roll or record kept for a class of dental auxiliaries

  • the dentists register

  • the register of dispensing opticians

  • the register maintained by the Health Professions Council

  • the register maintained by the registrar appointed by the Hearing Aid Council

  • the general and specialists registers of medical practitioners, including the fee for CCT, CESR and CEGPR certificates

  • the register maintained by the Nursing and Midwifery Council

  • either of the registers of ophthalmic opticians

  • the register maintained by the Registrar of Osteopaths

  • the register of Pharmaceutical Chemists

  • a fee payable by a chartered psychologist on the issue of a practising certificate.