About dissolution of an union

Hi, Due to some reasons, Hong Kong Professional Teachers' Union has been dissolved and each member received one-off amount around GBP 300 in 2023/24 tax year. Do we need to report this amount to HMRC in self assessment? If yes, which part should I filled in the SA form? Thanks

Hi Hung Ming Tedward Pai,
No as it is a refund of subscriptions, you will not be able to claim tax relief on them.
Thank you.