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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Coding: coding allowances and reliefs: trade union subscriptions

The following table shows the allowance due for trade union subscriptions (if you receive a claim for payments to any other union refer to CT&VAT (Technical) for advice).

| Trade Union, Association or Society | Allowance Due £ | || | Amalgamated union of Engineering workers (formerly Amalgamated Engineering Union) | 5 | | Amalgamated Slaters’ Soc. of Scotland | 1/3 of annual subs | | Amalgamated Slaters’ and Tilers’ Provident Society | 1/3 of annual subs | | Amalgamated Society of Boilermakers, Blacksmiths and Structural Workers |   | | * Full Benefit members * Sick and Trade Benefit members | 4
2 | | Amalgamated Society of Lithographic Printers
Amalgamated Society of Woodcutting Machiners | 8 | | * Section 1 Members * Section 2 Members | 9
6 | | Associated Society of Locomotive Engineers and Firemen | Part of contribution certified by branch secretary as allowable | | Boilermakers’ and Iron and Steel Shipbuilders Society | 2 | | Guild of Calico Printers’ Dyers’ and Finishers’ Foremen | 1 | | Monotype Casters and Typefounders Society | 7 | | National Assn. of Operative Plasterers | 3 | | National Federation of Scribbling Overlookers Assn | 1 | | National Graphical Assn.(London Region).(An amalgamation of London Soc. of Compositors, London Typographical Soc., Printing Machine Managers Trade Soc., Assn. of Correctors of the Press. National Union of Press Telegraphists, National Soc. of Electrotypers and Stereotypers (LondonBranch) and Associated Soc. of LithographicPrinters.) |   | | * Letterpress Trade Group * Electrotypers and Stereotypers * Litho Trade Group | 27
28
2 | | * Telecommunications and Electronics Trade Group | 2 | | National Soc. of Operative Printers and Assistants |   | | * Members who were in Class 1A or Class 3 before 1 January 1960 and who continue to pay an additional 15p per week for superannuation benefits | 8 | | * All other classes of membership | Nil | | National Union of Seamen | 1 | | Plumbing Trades Union | 1 | | Scottish National Operative Plasterer’s Federal Union | 1/3 of annual subscription | | Scottish Typographical Assn | 10 (Plus up to 2 where superannuation and funeral benefit contribution payable to branches) | | Sheet Iron and Light Plate Works Soc | 1 | | Soc. of Graphical and Allied Trades |   | | * Circulation Representative Branch * London General Branch * Printing Machine Branch | 3
11
10 | | Soc. of Lithographic Artists, Designers, Engravers and Process Workers |   | | * Full Journeymen * Q Members and Apprentices | 10
1 | | Transport and General Workers Union |   | | * Members without superannuation rights | 1 | | * Members retaining superannuation rights following a merger of unions and paying a supplementary contribution of 5p per week (Members in this category form only a small proportion of the total membership) | 3 | | Transport Salaried Staffs Association | 2 | | Union of Communication Workers (formerly Union of Post Officer Workers) | 7 | | Union of Construction Allied Trades and Technicians |   | | * Section 1 members * Section 2 members | 6
3 | | United Patternmakers Assn | 4 |