Claiming tax relief

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AUA Subscriptions

	reduced rate threshold	reduced rate, annual direct debit	reduced rate, other payment method	standard rate, annual direct debit	standard rate, other payment method	senior rate, annual direct debit	senior rate, other payment method
2007-2008	£22,630	£50	£55	£75	£80	£95	£100
2006-2007	£20,900	£45	£50	£70	£75	n/a	n/a
2005-2006	£20,290	£43	£48	£67	£72	n/a	n/a
2004-2005	£19,700	£42	£47	£65	£70	n/a	n/a
2003-2004	£19,000	£41	£46	£63	£68	n/a	n/a
2002-2003	£18,500	£35	£40	£53	£58	n/a	n/a
2001-2002	£18,000	£32	£37	£48	£53	n/a	n/a
2000-2001	£17,500	£28	£33	£43	£48	n/a	n/a
1999-2000	£16,000	£25	£30	£38	£43	n/a	n/a
1998-1999	£16,000	£25	£30	£35	£40	n/a	n/a
1997-1998	£16,000	£20	£25	£30	£35	n/a	n/a
1996-1997	£16,000	£18	£20	£28	£30	n/a	n/a
1995-1996	£16,000	n/a	£18	n/a	£24	n/a	n/a
1994-1995	n/a	n/a	n/a	n/a	£21	n/a	n/a
1993-1994	n/a	n/a	n/a	n/a	£15	n/a	n/a

If you have any queries about completing forms please contact your local Inland Revenue Office. The tax relief you are entitled to depends on the rate of tax you paid. From 1993- April 1996 the basic rate was 25% but changed to 24% in April 1996, 23% in 2000, 22% in 2001, and will change to 20% in April 2008. The higher rate was 40%.

Members can use the suggested wording below to inform their local tax office of their subscription fees. Just copy and paste into a Word document to customise for your own use.

HM Inspector of Taxes

(insert appropriate tax office address)

Date:

Dear

I am writing to claim tax relief on subscriptions I have paid over the last seven (or less if appropriate) years to the Association of University Administrators (AUA).

I am informed that AUA subscriptions have been approved for tax relief under Section 201 of the Income and Corporation Taxes Act 1988 with effect from 1 April 1993. (Ref: SAPP/T1644/19/1994/JEM)

I have been a member of AUA since (insert appropriate date) and have paid subscriptions as follows:

(insert subscription fees from table above)

I am employed by (insert employer), reference (insert employer's tax reference).

My National Insurance Number is (insert NI number).

Claiming tax relief for professional fees

The AUA subscription has been approved for Income Tax relief under Section 201 of the Income and Corporation Taxes Act 1988 with effect from 1 April 1993. This applies to UK members who are in employment.

Members must pay AUA the full subscription to AUA and claim relief from the Inland Revenue.

If there are any queries members should refer to the Inland Revenue Head Office Reference: SAPP/T1644/19/1994/JEM. Tax relief at the basic rate is currently 22% (changing to 20% in April 2008) and 40% at the higher rate and can be claimed retrospectively.

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