The Income Tax (Professional Fees) Order 2008
Section 343 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) provides for a deduction from employment income for an amount paid in respect of a professional fee. “Professional fee” means a fee mentioned in the Table in subsection (2) of the section. Under subsections (3) and (4) of section 343, the Commissioners for Her Majesty’s Revenue and Customs may by order add fees to the Table.