EIM32895 - Other expenses: professional fees
and subscriptions: teachers
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 for entry or retention of
a name in any of the following:
- 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.
