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EIM32895 | Other expenses: professional fees and subscriptions: teachers

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.

The fee payable for entry or retention of a name in any of:

  • the register maintained by the General Teaching Council for England

  • the register maintained by the General Teaching Council for Scotland

  • the register maintained by the General Teaching Council for Wales

  • the register maintained by the General Teaching Council for Northern Ireland