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EIM32892 | Other expenses: professional fees and subscriptions: animal 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 maintained by the registrar appointed by the Farriers Registration Council

  • the supplementary veterinary register

  • the register of veterinary surgeons.