Fees and subscriptions paid to professional bodies - HMRC's List 3 updated

Employees may claim a deduction from earnings if they pay their own subscriptions to professional bodies and learned societies and either

• they are required to make the payment as a statutory condition of following their employment, or
  
  
• the activities of the body are directly relevant to their employment.

The activities of a body are directly relevant to an employment where the performance of the duties of that employment

• is directly affected by the knowledge concerned, or
• involves the exercise of the profession concerned.

Employers that pay their employees' subscriptions must report the benefit on form P11D unless the payment is covered by a dispensation.

All of the professional bodies and learned societies for which employees may claim tax relief are detailed in HMRC's List 3 Deductions for Fees and Subscriptions Paid to Professional Bodies or Learned Societies. This list has been updated to 30 September 2006, although it does not yet show the change from the Institute of Payroll Pensions Management (IPPM) to the Institute of Payroll Professionals (IPP) which took effect from 1 September 2006.

...UK Payroll News - Latest

Sources:
List 3 Deductions for Fees and Subscriptions Paid to Professional Bodies or Learned Societies
HMRC Employment Income Manual

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In preparation for the new age discrimination rules that come into force from 1 October 2006, Acas has updated a number of its useful advisory documents. They are available as text pages on the Acas website and they can also be downloaded as pdf files for printing.

...back to 21 September 2006

Sources:
What's new on Acas

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The advisory booklet published by Acas to help managers analyse and deal with absenteeism has been updated and reissued under the title Managing attendance and employee turnover. It is one of a series of booklets and handbooks designed to give impartial advice on employment matters to employers, employees and their representatives.

...back to 7 September 2006

Sources:
Managing attendance and employee turnover

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