where businesses employ healthcare workers or any other front-line staff who are eligible to receive a test through this programme, no tax is due and there is no requirement to report a benefit to HMRC.
There is further information on the scheme available, which advises essential workers on how they can get a coronavirus test.
Where businesses offer antigen test kits to their employees outside of the national testing scheme, irrespective if this is done directly or through buying tests carried out by a third party, then no tax or Class 1A National Insurance (NI) contributions will be due. Additionally, employers and their employees will not be required to pay tax or NI contributions in scenarios where an employee receives money from their employer for purchasing a test.
Guidance will be updated in due course, and the government is currently legislating for this through regulations.
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Approved professional organisations and learned societies (list 3) 5 February 2021
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 two amendments to list three.
Amendments
The name of ‘Genetical Society’ had been changed to ‘Genetics Society’ The entry for ‘Police Federation of England and Wales’ has been updated to ‘Police Federation of England and Wales (with the exception of the Metropolitan and West Yorkshire Police Forces as tax relief is given to these employees through the payroll)’
Professional organisations can apply for approval for tax relief using form P356.
CIPP comment
The CIPP appears on list three, 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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Update to list 3 guidance 9 February 2021
HMRC has updated List 3 guidance, to provide further details relating to what individuals can claim. List 3 shows all organisations whose members qualify for a tax deduction on professional fees and subscriptions pertaining to that organisation.
Individuals are able to claim tax relief on:
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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