ESM9095 | Basic principles: off-payroll working: miscellaneous expenses
From HM Revenue & Customs · Employment Status Manual
Medical Insurance
EIM01550 sets out the tax treatment of medical expenses.
Chapter 10 Part 2 ITEPA 2003 does not change these rules.
Accountancy Fees
Tax advice in relation to off-payroll working in the public sector is not deductible.