Tax Relief on Professional Fees, Subscriptions, Maintenance of Uniform and Footwear

There has been correspondence and communications with HMRC on this subject and it is now necessary to change the advice we give you in this regard. Details of the tax relief allowances you may be eligible for in relation to the above matters can be obtained from:

https://www.gov.uk/tax-relief-for-employees-overview

General advice is also contained there relative to checking your P60’s and keeping receipts. In relation to professional fees it is of course necessary that you are a contributing member to the SPF Voluntary Fund.

Subscriptions to the SPF may be eligible back 4 years and in our case there are:

From April 2014 to March 2015 – £134.16
From April 2015 to March 2016 – £134.16
From April 2016 to March 2017 – £134.16
From April 2017 to March 2018 – £134.16

You will note that £134.16 is less than the amount you pay in members subscriptions £208.68 per annum. The reason for this is that £74.52 of that amount is paid to the Legal Advice and Assistance Scheme and does not attract tax relief.

IMPORTANT NOTE RE INSURANCE PAYMENTS: Some members have been advised that they can claim tax relief on elements of the Group Insurance Scheme – according to our tax accountants and insurance broker THIS IS NOT THE CASE.

Claims for tax relief can be made on 0300 200 3300, or if you prefer, a draft letter is laid out below which you might find useful. Remember to check your own circumstances against the advice at https://www.gov.uk/tax-relief-for-employees-overview

Draft Letter – you may have to tailor the letter to your circumstances:

Your Ref: (enter your NI Number)

Inland Revenue
Queensway House
East Kilbride
GLASGOW
G79 1AA

Dear Sir/Madam

Scottish Police Federation – Tax Relief

Subscriptions

I have been advised that subscriptions paid to the Scottish Police Federation have been approved as an allowable deduction for income tax purposes.

I should therefore like to make a claim for the allowable element of subscriptions that I have paid and will pay to the Scottish Police Federation as follows:

From April 2014 to March 2015 – £134.16
From April 2015 to March 2016 – £134.16
From April 2016 to March 2017 – £134.16
From April 2017 to March 2018 – £134.16

For your information, I enclose my P60 for the year ending 5th April (insert year).

Uniform

A further allowance is available to be claimed by uniformed officers, which takes account of the requirement to maintain uniform in good order. The allowance is set at £140.00 per year. Accordingly I wish to make a claim for such reimbursement of that relief. I have been a serving police officer since (insert date).

Footwear

I would also like to claim an expense claim averaging £60 (actual cost) per year for the last 4 years totalling £240 in relation to protective footwear I was required to purchase myself to perform my duties. This footwear is not provided as part of my uniform therefore not covered within the £140 FRE claim above. EIM 32465 states that warmth and decency are incidental to the actual requirement of the protective requirement of the footwear.

Should I be eligible for any type of financial remuneration I request that this be made in full in the form of a personal cheque made out to myself. Thank you for your assistance in this matter.

Yours faithfully

(Insert name/rank)
Police Service of Scotland

 

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