Tax Relief

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.

Claim tax relief for your job expenses – GOV.UK

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

From April 2020 to March 2021 – £134.16

From April 2021 to March 2022 – £134.16

From April 2022 to March 2023 – £134.16

From April 2023 to March 2024 – £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.

It has been brought to our attention that an email is circulating which suggests this information is incorrect.  Again, and finally, we checked with HMRC today (150722) and were again advised that while the SPF VF payment is eligible for tax relief, the amount paid for the group insurance scheme is not. We are aware that some officers may have claimed for both and indeed been paid tax relief on both but this is incorrect.

Tax is a matter for the individual so we cannot give advice to anyone in this situation

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
United Kingdom