CIPP Payroll: need to know - 2023-24

The Chartered Institute of Payroll Professionals

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Approved professional organisations and learned societies (list 3) Published: 8 February 2024 Emailed: 14 February 2024

HM Revenue and Customs (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.

Additions •

American Institute of Architects UK (with effect from 6 April 2023)

• UK Association of Fire Investigators (with effect from 6 April 2021)

Amendments • The British Association of Ski Instructors has been updated to British Association of Snowsport Instructors

• Ethnomusicology Society of, with effect from 6 April 2022 has been removed and replaced with British Forum for Ethnomusicology, with effect from 6 April 2022.

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 Instit ute of Payroll Professionals)’.

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Government plan to legislate to keep double cab pickup tax treatment Published: 19 February 2024 Emailed: 21 February 2024

The government has announced that they will legislate to retain the tax treatment on double cab pickups as goods vehicles, where applicable.

This comes after backlash from farming and motoring industry representatives stating that the new rules were not consistent with the government’s wider aims to support businesses. You can read our article about the now revoked changes here.

Nigel Huddleston, Financial Secretary to the Treasury, comments:

“We will change the law at the next available Finance Bill in order to avoid tax outcomes that could inadvertently harm farmers, van drivers and the UK’s economy.”

As such, the previously published guidance stating the new rules to use from July may be disregarded. However, it may take some time for this to be removed from GOV.UK.

Double cab pickups that qualify under the current rules to be classed as a goods vehicle will continue to do so and receive the accompanying tax treatment.

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