EIM32893 - Other expenses: professional fees and subscriptions: legal professionals

Section 343(2) ITEPA 2003

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

• the fee payable to the Council for Licensed Conveyancers on the issue of a license to practise as a licensed conveyancer
• the fee and contribution to the compensation fund or guarantee fund payable on issue of a solicitor’s practising certificate.