PAYE10035 | Coding: coding allowances and reliefs: death and superannuation benefit

Certain small payments to trades unions and police organisations may qualify for relief. You can find advice in the Insurance Policyholder Taxation Manual at IPTM2100 and IPTM2150.

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.

Relief is similarly available for payments to police 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, subject to a maximum of £100 for each tax year.

Note: Relief used to be given for friendly society subscriptions and Widows and Orphans payments – see IPTM2140 and IPTM2160. These reliefs are no longer available.