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HMRC internal manual

PAYE Manual

Coding: coding allowances and reliefs: death and superannuation benefit

Certain small payments to Friendly Societies, Trades Unions and Insurance companies may qualify for relief. You can find advice in the Insurance Policyholder Taxation Manual at IPTM2140 onwards.

An insurance policy with a Friendly Society may provide for mixed benefits covering sickness or disability or death. Relief is only due for the proportion of the premium providing for death benefit. These types of policies are unusual and there will be no new policies that qualify for relief from 5 April 2007.

Relief is only due for one half of the trade union subscription (to a maximum of £100) that relates to superannuation, life assurance or death benefits paid by the union.

Use the description Trade Union Subscription on the Death, Sickness and Funerals benefits screen to give the relief see PAYE130025.

Note: Relief for Friendly Societies subscriptions and Widows and Orphans payments is not available from 5 April 2013. Relief for Trade Union subscriptions continues to be due, where appropriate.