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.

Home|Main Contents|Manual Contents

Previous Page|Next Page|Top|Menu