View Full Version : Well done BALPA!

b mi baby
23rd Jul 2004, 17:48
Thanks to much hard work at BALPA HQ I am going to be seriously better off after my 03-04 Tax Form has been processed.
The Inland Revenue have approved BALPA as a relevant body under Section 344 ITEPA 2003. The State now accepts BALPA on terms similar to the Royal College of Physicians, the Institute of Engineers and the Law Society. "We have now agreed a figure of 67%, the highest figure used by the Revenue if the total subscriptions are not adjudged to be wholly qualifying as we all recognise our subscriptions clearly are not." Also "The first year of qualification will be subscriptions paid in the 2003/4-tax year. "

So no more excuses people, goto http://www.balpa.org and get signed up. It is now MUCH cheaper than 1% of salary.

Great job HQ well done !

23rd Jul 2004, 18:11
Have you got a reference for this authority? If so please can you post it? Is it back dated? If it is just that the tax return has been processed and accepted, it does not mean that the IR agree to what you have written down. If this is the case, then they may well come back to you and request the money back, just as they are doing with some of my company personel regards to the cost of computers to display FCOMs on CD-ROM, email rosters, etc.

b mi baby
23rd Jul 2004, 18:22
echomikeecho, you are going to have to wait a bit longer for the official announcement. It is being 'backdated' to the 2003-2004 tax year. If you, or others, have made claims in previous years and even if they have been accepted by the IR you are leaving yourself open to prosecution because up until now BALPA did not have the required IR recognition. Sorry not to be more forthcoming!

40 yearflyer
23rd Jul 2004, 18:24
Thirteen months after receiving a 1,000 tax refund following an internet tax return got a letter to say... 'you made a mistake...pay us back.' Watch out !

23rd Jul 2004, 20:41

Dont spend it yet,

If you look at www.ir.gov.uk/manuals/eimanual/EIM32890.htm
The statutory fees and contributions and related costs paid to certain named bodies are eligible for deduction from earnings from an employment under Section 343, subject to two conditions:
1) the duties of the employment must involve the practice of the profession to which the fee relates and
2) the registration, certification, licensing or other reason for paying the fee is a condition that must be met before the person may practise the profession relevant to performing the duties of the employment.

In my humble opinion, I dont think BALPA membership quite fits those criteria!

b mi baby
23rd Jul 2004, 21:04
If you look at my first post I have quoted 344 rather than 343 - there is a difference. Have a look at:


I have copied the content below from the website:

EIM32880 - Other expenses: professional fees and subscriptions: introduction
Sections 343 and 344 ITEPA 2003
The general rules dealing with deductions allowed from earnings set out at Part 5 Chapter 1 (see EIM31620) apply to fees and subscriptions paid to professional societies.

A deduction cannot be allowed under Section 336 ITEPA 2003 (see EIM31650) because the expenditure is not incurred in the performance of the duties (see Simpson v Tate (9TC314) and Wales v Graham (24TC75)).

But a deduction can be given if the conditions of either Section 343 or 344 ITEPA 2003 are satisfied.

There are two types of expenditure that qualify for deduction:

Section 343 - certain professional membership fees (see EIM32890)
Section 344 - annual subscriptions paid to bodies of persons approved by the Board of Inland Revenue (see EIM32900).
As regards subscriptions to trade unions see EIM32885.

The last para under Section 344 is crucial because BALPA now has that approval.

Also have a look at:
[URL]http://www.inlandrevenue.gov.uk/manuals/eimanual/EIM32881.htm (http://www.inlandrevenue.gov.uk/manuals/eimanual/EIM32880.htm)

BALPA will soon appear on List 3

23rd Jul 2004, 21:27


Will it be backdated?

b mi baby
23rd Jul 2004, 21:51
As I said, you will be able to claim for tax year 2003-2004. I guess that is as far back as it will go.

23rd Jul 2004, 22:15
The State now accepts BALPA on terms similar to the Royal College of Physicians, the Institute of Engineers and the Law Society.


7th Aug 2004, 10:03
If this is genuine then why still no mention of it on the BALPA website? http://www.balpa.org/ Something doesn't add up here IMHO! Anyone care to elicit an update ref this potentially great news for new/ex BALPA members who may be "holding" awaiting more news?

7th Aug 2004, 10:13
BALPA members should get formal notification by the end of next week or the beginning of following week. It is important to get the procedures with the Inland Revenue right and the local Tax Offices need to be alerted. In addition a FAQ sheet needs to be produced particularly for those who might fall outside the agreement for one reason or another.

The actual figure agreed with the IR is 66.7%( of BALPA subscriptions that can be considered as an 'expense in employment').

8th Aug 2004, 11:00
If this is genuine then why still no mention of it on the BALPA website?

There is in the BA section of the website. The post was made by our CC chairman.