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Tax relief on subscriptions
If you are working in a relevant occupation and are a UK taxpayer, you can claim tax relief on your IHE subscription, including Engineering Council (ECUK) registration fee.
When making your claim this year, enter it as "Institute of Highway Engineers".
This is how to claim ... if you are:
A: In employment and do not receive a self-assessment return, write to your tax office (the address and your personal tax reference number are on your Notice of Coding or ask your employer), asking to be given an allowance in your coding for your total subscription to the IHE (including ECUK registration fees and journal subscriptions). State this figure, and quote the Institute's full name.
B: In employment and do receive a self assessment return, enter the total subscription (including ECUK registration fees and journal subscriptions) on supplementary page SA 102, box 19.
C: Self employed with a turnover of £64,000 or more, enter the total subscription in box 27.
D: Self employed with a turnover below £15,000, include the total subscription within your expenses allowable for tax in box 15.
E: Fully retired, you cannot claim tax relief on your subscription.
You should be able to claim tax relief in retrospect for earlier years' subscriptions. You will need to contact your tax inspector with details. Don't forget, if you paid your subscription in instalments by Direct Debit, the subscription was debited in five equal amounts starting on 2 February and over two financial years.
If you experience any problems, it may help to send your tax inspector a photocopy of this page.
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