SA103 box 23 — accountancy, legal and other professional fees
Professional Fees
Fees paid to professionals for your business — accountants, solicitors, business consultants. Membership of professional bodies directly related to your trade is also allowable.
What you CAN claim
- Accountant fees for your business accounts
- Solicitor fees for business contracts
- Business consultant fees
- Professional indemnity insurance
- Public liability insurance
- Trade body and professional membership fees
- Patent and trademark fees
What you CANNOT claim
- Legal fees for buying property
- Fines and penalties
- Personal tax return preparation if not business-related
- Costs of setting up the business initially (pre-trading)
Common examples for sole traders
Accountant fee for year-end accountsGet Sorted subscriptionProfessional indemnity insuranceFederation of Small Businesses membershipSolicitor drafting a client contractCyber insurance
Practical tips
- 1
Your Get Sorted subscription is an allowable professional fee
- 2
Keep the invoice from any professional — HMRC will want to see it
- 3
Insurance renewals are fully deductible in the year paid
Track professional fees expenses automatically
Get Sorted categorises every transaction to the right SA103 box — so you never miss a deduction.