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Police Mutual

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.

From 26th June, 2013, Federation subscriptions are calculated at 25% of the full subscription for the first year of service and 50% of the full subscription for the 2nd year of service. After that, the full subscription amount will apply. This applies to serving officers within their first 2 years' service as well as new recruits.

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:

  • 2004 – 2005
    1st January 2005 to the 31st March 2005 the weekly subscription was £3.52.
  • 2005-2006
  • From the 1st April 2005 to the 31st July 2005 the weekly subscription was £3.52.
    From the 1st August 2005 to the 31st December 2005 the weekly subscription was £3.60.
    From the 1st January 2006 to the 31st March 2006 the weekly subscription was £3.72.
  • 2006-2007
    From the 1st April 2006 to the 31st December 2006 the weekly subscription was £3.72.
    From the 1st January 2007 to the 31st March 2007 the weekly subscription was £3.81.
  • 2007-2008
    From the 1st April 2007 to the 31st December 2007 the weekly subscription was £3.81.
    From the 1st January 2008 to the 31st March 2008 the weekly subscription was £3.93.
  • 2008-2009
    From the 1st April 2008 to the 31st March 2009 the weekly subscription was £4.05.
  • 2009-2010
    From the 1st April 2009 to the 31st March 2010 the weekly subscription was £4.05.
  • 2010-2011
    From the 1st April 2010 to the 31st December 2010 the weekly subscription was £4.05.
    From the 1st January 2011 to the 31st March 2011 the weekly subscription was £4.98.
  • 2011-
    From the 1st April 2011 to present day the subscription is £4.98.

For those within the first 2 years of service only

A variation based on the Federation reduction in subscriptions of 75% during the first year's service and 50% during the second year's service, means that I paid:
£ per week during the tax year

£ per week during the tax year

£ per week during the tax year

£ per week during the tax year


Flat Rate Expenses Allowance for all officers 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: