The Scottish Police Federation represents all police officers in the ranks of constable, sergeant, inspector and chief inspector, police cadets and special constables; over 18,500 people, 98% of all police officers in Scotland.
In April 2018, we were contacted by the HMRC Sector Compliance Manager for the Police sector updating us on how members should contact HMRC and explaining that HMRC had made improvements to simplify the process of claiming expenses, including professional subscriptions, through the digital channel.
Members can read about claiming tax relief, check for job expenses and check if they can claim before completing a claim form online.
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 through the link above.
If for any reason you require to write to HMRC, the new central address is:
Pay As You Earn and Self-Assessment
HM Revenue and Customs