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HMRC internal manual

Insurance Policyholder Taxation Manual

Life assurance premium relief: trade union subscriptions

Relief is due as a deduction from ‘total income’ at step 2 of ITA07/S23. The deduction is equal to one half of that part of a trade union subscription that relates to superannuation, life assurance or death benefits paid by the union. But the deduction is subject to a maximum of £100.

A list of allowances due for trade union subscriptions that have been agreed with HMRC is available at PAYE10070. If the subscription sought is not shown, HMRC staff can refer to CT&VAT (Technical) Insurance Group - see ‘Technical Help’ link on left hand bar.

Relief is similarly available to police service organisations. To qualify for relief the part of the payment attributable to superannuation, life assurance or death benefits must be at least £20. Again one half of the attributable payment is allowable as a deduction and this deduction is also subject to a maximum of £100.

Further reference and feedback IPTM1013