TAX RELIEF ON SUBSCRIPTIONS
The Inland Revenue has accepted that tax relief may be claimed on members subscriptions. Please see the draft letter below which should be adapted for your personal use.
Since 1994 you have been allowed a tax credit on 'Professional Subscriptions', your Federation dues are such a subscription and as such you should be claiming the allowance. You should check you P60's and if they do not show an allowance for 'Professional Subscriptions' in any tax year for the past 6 years, you should complete the below letter and post or fax it to the below tax office. You should also be claiming a Flat Rate Expenses Allowance as below and this applies to uniformed and non-uniformed officers.
Personal Tax Reference 615/S2000C
My National Insurance Number
HM Inspector of Taxes
Ty Nant
180 High Street
Swansea SA1 5AP
Tel. 0845 3021471
Dear Sir/Madam
Income Tax Relief Police Federation Subscriptions
I am a subscribing member to the Police Federation and have been since
I understand that a national agreement has been made under Inland Revenue Head Office reference number of SAPP/T1644/23/82/MA for relief to be given on subscriptions to the Police Federation. Accordingly I wish to make a claim for such reimbursement of that relief together with the Flat Rate Expenses Allowance.
To assist you in assessing my relief the rate of my weekly subscriptions to the Police Federation have been as follows:
- £4.98 from 1st January, 2011
- £4.05 from 1st January, 2009
- £3.93 from 1st January, 2008 to 31st December, 2008
- £3.81 from the 1st January 2007 to 31st December, 2007
- £3.72 from the 1st January 2006 to 31st December, 2006
- £3.60 from the 1st August 2005 to 31st December 2005
- £3.52 from the 1st January 2005 to 31st July 2005
Flat Rate Expenses Allowance as below:
- £140 from 6th April, 2008 to present
- £110 from 6th April, 2007 to 5th April, 2008
- £55 p.a. prior to 2007
Thank you for your assistance in this matter.
Yours faithfully
Name:
Address: