IR35: Expenses - Question 3  

Can I get tax relief on payments to secure professional indemnity insurance?

Professional indemnity insurance payments which would have been deductible by an individual under Section 201AA Income and Corporation Taxes Act 1988 (ICTA) may be deducted in calculating the salary on which tax and NICs are due, in the same way that expenses which can be claimed under Section 198 ICTA 1988 may be deducted.

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