Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Thu, 24 Aug 2023 17:44:17 GMT by Paul Weller
Colleagues - my understanding is that there are some professional/union fees/subscriptions which HMRC allows to be set against income when completing a self-assessment tax return. It appears that the normal place where one would enter a claim for the relevant amount is in the employment pages. Does this mean that, even if one continues paying such fees/subscriptions after one is no longer employed that one is no longer eligible to claim for these in one's self-assessment? Or can one still claim, but provide relevant details in something like the "any other details" section of the self-assessment claim form?
Posted Sat, 26 Aug 2023 11:53:29 GMT by
It can only be deducted from employment income . The costs could have been required in order to earn the employment income but the same cannot be said for pension. This means while you can continue to choose to maintain membership, there will not be any fax relief on it. The end result is the fees would be paid from your after tax income (while under employment they were paid from pretax income).
Posted Thu, 31 Aug 2023 05:51:49 GMT by HMRC Admin 25 Response
Hi Paul Weller,
You are correct you can only claim the tax relief if its employment related.
Thank you. 
 

You must be signed in to post in this forum.