Self assessment: where to put put professional membership?

Savvy_Sue

After the long-running saga to get DH registered for self-assessment to do a tax return for 2013-14 (is it us or HMRC?) we've nearly got the ****** form completed online. And not before time.

However, we're stuck on where to put his membership of the Institute of Analysts and Programmers, which is definitely on the HMRC list, and is what has almost certainly led to this request to do a historic tax return.

In tailoring his tax return, DH has said 'yes' to
"Do you want to claim other tax reliefsand deductions, for example, community investment tax relief, venture capital, maintenance / alimony payments?"

But the questions he is then asked don't seem to cover professional subscriptions.

So where does that go, or does it have to be a note or a separate letter?

I'm stumped ...

(The backstory: DH had an adjustment to his tax code to cover this subscription for a number of years, but it disappeared without him realising, I suspect payroll error. He then slipped into 40% tax, which wouldn't have happened with the 'right' tax allowance. There were then various P800s saying he owed tax for 2013-14, which he phoned and disputed. There was even a conversation with HMRC where they said IAP wasn't on the list, settled by us finding it on the list, probably thanks to you lot. Finally the request to do a tax return, which should lead to a refund - IF he could work out where to put this bit!)

And apologies, I'm sure this answer is already here somewhere, but I cannot find it quickly ...

jimmo

SA102 box 19

Spidernick

I agree with post 3, not 2 - it's linked to employment as so definitely goes there. I've never seen it put in the main body of the return.

Savvy_Sue

Spidernick wrote: »

I agree with post 3, not 2 - it's linked to employment as so definitely goes there. I've never seen it put in the main body of the return.

Thanks. Just for clarity, post 2 has now been deleted, but we have spidernick agreeing with jimmo, and I did see the original suggestion which I was prepared to believe even though it seemed a bit contrary.

I'll get DH onto it tomorrow ...

jem16

Savvy_Sue wrote: »

Thanks. Just for clarity, post 2 has now been deleted, but we have spidernick agreeing with jimmo, and I did see the original suggestion which I was prepared to believe even though it seemed a bit contrary.

Definitely Box 19 of the Employment section which as jimmo says is SA102.

That's where I've always put my subs for the General teaching Council for the last 12 years.

Savvy_Sue

Ah, now here's a thought for 2014-15, where he's not employed for the whole year.

Can he still claim this if he's self-employed?

sheramber

If it is relevant to his self employment then it would be a business expense

see help sheet HS222

https://www.gov.uk/government/publications/how-to-calculate-your-taxable-profits-hs222-self-assessment-helpsheet/hs222-how-to-calculate-your-taxable-profits-2015#allowable-business-expenses

Savvy_Sue

Thanks all. He has pressed the button, and received an email to say they've got it!

He should have been more cheerful, but maybe me saying "OK, 2014-15 next then?" wasn't the right thing?

Savvy_Sue

Just to finish this off, he completed the return for 2013-14, and thinks he then had a zero balance, ie he didn't owe them any money, and they didn't owe him any money.

When he gets logged in for 2014-15, I may go and watch him double check this ...

Update: he logged in and was due a tax refund of nearly £200! Off to see if I can find any trace of us having received it ...

agrinnall

While the £200 may well have been paid directly into his account as far as I'm aware he should still have received a statement of account for it in the post.

jimmo

Probably worth checking that he completed the repayment claim part of his Return. Page TR6 I think. Otherwise HMRC will keep the money to set off future bills.