Section 343 of the Income Tax (Earnings and Pensions) Act 2003 allows professional fees to be paid without incurring a tax charge where

• the employment duties involve the practice of the profession to which the fee relates, and
  
  
• the reason for which the fee is paid, e.g. registration, certification or licensing, is necessary to practice the profession, and
  
  
• the fee is one of the fees listed in the statutory table.

A further fee has been added to the list of Teacher's fees from 6 April 2005, namely a fee payable for entry or retention of a name in the register maintained by the General Teaching Council for Northern Ireland.

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...back to 14 April 2005

Source:
The Income Tax (Professional Fees) Order 2005