When applying for tax relief for working from home online, there is no option to add in an end date of homeworking, so where employees have worked remotely, and then in the office, for example, then they still receive tax relief for the remainder of the tax year. The relief is offered via the individual’s tax code, as it is adjusted accordingly, and notification of this is sent to both the employee and the employer. HMRC has confirmed that this is correct, and that those who apply successfully will continue to receive the adjustment in their tax code until the end of tax year 2020-21, with no requirement for individuals to notify HMRC if they have returned to the office in the current tax year.
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Approved professional organisations and learned societies (list 3) 2 March 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 two amendments have been made to the list, as follows:
Amendments
The entry for NASUWT the teachers’ union has been updated to NASUWT the teachers’ union (tax relief is restricted to two-thirds of the annual membership).
The entry for UNISON (Health Care Sector) (Tax relief is due to members of Unison Health Care Sector within the sectors of nursing ambulance voluntary professional and technical A professional and technical B senior and general managers) has been updated to UNISON (Health Care Sector) – tax relief is due to members of Unison Health Care Sector within the sectors of nursing ambulance voluntary professional and technical A professional and technical B senior and general managers, and is restricted to 70% of the annual membership.
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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Draft forms P11D and P11D Working Sheets 3 March 2021
HMRC has published draft P11D and P11D Working Sheets for tax year 2020-21.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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