Approved professional organisations and learned societies (list 3) 25 March 2020
HMRC has updated the list of professional bodies and learned societies (also known as List 3) with tax-deductible fees.
For some professional organisations, members can claim tax relief on fees or subscriptions.
List 3 shows all organisations whose members qualify for a tax deduction on professional fees and subscriptions pertaining to that organisation.
The list is updated periodically and includes all bodies approved by the commissioners for HMRC.
HMRC has confirmed that there has been one addition to the list, as follows:
Additions (with effect from 6 April 2019)
The Society for British and International Design
Professional organisations can apply for approval for tax relief using form P356.
CIPP comment
The CIPP appears on list 3, which means that any self-funding members can claim tax relief on their membership fees. The CIPP is listed under ‘P’ under the title ‘Payroll Professionals Chartered Institute of (new title from 10 November 2010 formerly Institute of Payroll Professionals)’.
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HMRC publishes guidance on which expenses are taxable for employees working from home due to COVID-19 28 March 2020
HMRC has published guidance that discusses which equipment, services or supplies are taxable if employees are working from home due to the outbreak of coronavirus.
Employers can be affected by this if any of their employees are working from home due to COVID-19, either because:
The employer’s workplace is closed
•
• The employee(s) is following advice to self-isolate
Employees who have been reclassified as furloughed workers will not be affected and will be eligible for the Coronavirus Job Retention Scheme.
Reference is made to the following equipment, services and supplies within the guidance:
• Mobile phones and SIM cards provided by the employer with no restriction on private use, and limited to one per employee, are non-taxable • If an employee already pays for broadband, then no additional expenses can be claimed but where this is required to work from home and was not already available, the employer can reimburse the employee for the broadband fee, and this would be non-taxable. The broadband is provided for business purposes in this instance, so any private use should be limited • Laptops, tablets, computers, and office supplies that are used primarily for business purposes and not significant private use are non-taxable
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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