Tax relief on subscriptions

4 Nov 2022 | 0 comments

UCU members are entitled to offset a proportion of subscriptions paid against tax paid (less any voluntary contribution made to the Education Support).

Members can claim (using the link provided):

  • Online: by creating a Government Gateway ID. You will need your National Insurance number and a recent payslip or P60 or valid passport.
  • Post: by completing form P87.
  • Telephone: by calling the HMRC.
When completing a tax form, claims should be made under the section relating to ‘professional fees and subscriptions’.  The allowable figure to be entered should be 67% of the total subscriptions paid for each year.

You have up to four years to claim for each tax year – please note that UCU’s subscription year runs from September to August each year, but the tax year from April to March.  Tables of national subscription rates for the current and previous tax years, together with tables for local subscriptions, are attached below.You will need to combine the national and local (if applicable) subscription you have paid for the relevant tax years, then enter 67% of this amount on your form.

Important note – Tax relief applying to UCU subscriptions will be a proportion of 67% of the total annual subscription paid, according the rate at which your earnings are taxed.  The exact figure is dependent upon your tax district, tax rate and circumstances.

The union’s name appears on the list of approved bodies for tax purposes.  See elsewhere on the HM Revenue and Customs website for further information on tax relief for professional fees and subscriptions, including how to claim tax relief.

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