# The Income Tax (Professional Fees) Order 2015

S.I. 2015/886 · made 24 March 2015

Section 343 of the Income Tax (Earnings and Pensions) Act 2003 (c.1) provides for a deduction from the earnings of an employment 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 professional fees to the Table.

Made under: Income Tax (Earnings and Pensions) Act 2003 (Section 343)

PDFs: Printed copy https://openlegislation.uk/income-tax-professional-fees-order-2015/pdf/uksi_20150886_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/income-tax-professional-fees-order-2015/pdf/uksiem_20150886_en.pdf

## Introductory text

Income Tax
Made 24th March 2015
Coming into force 1st April 2015
The Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred upon them by section 343(3) and (4) of the Income Tax (Earnings and Pensions) Act 2003.

## 1 Citation and commencement

This Order may be cited as the Income Tax (Professional Fees) Order 2015 and comes into force on 1st April 2015.

## 2 Addition of fees to the Table in section 343(2) of the Income Tax (Earnings and Pensions) Act 2003

In section 343 of the Income Tax (Earnings and Pensions) Act 2003 (deduction for professional membership fees), in the Table in subsection (2), item 7 is amended as follows—
(a) In sub-paragraph (c) for “General Teaching Council for Wales” substitute “Education Workforce Council”.
(b) Accordingly, in the heading, after “Teachers” insert “etc”.

## Signature

Edward Troup
Jim Harra
Two of the Commissioners for Her Majesty’s Revenue and Customs
24th March 2015

## Explanatory note

(This note is not part of the Order)
Section 343 of the Income Tax (Earnings and Pensions) Act 2003 (c.1) provides for a deduction from the earnings of an employment 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 professional fees to the Table.
This Order comes into force on 1st April 2015.
The Education (Wales) Act 2014 (2014 anaw 5) received Royal Assent on 12th May 2014. Section 2 of that Act provides that the General Teaching Council for Wales is to continue to exist but is re-named the Education Workforce Council from 1st April 2015.
Tax Information and Impact Notes covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.

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Source: https://www.legislation.gov.uk/uksi/2015/886 (the official version)
Page: https://openlegislation.uk/income-tax-professional-fees-order-2015
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.