Claiming tax relief

Claiming Tax Relief on Your IAgrE Subscriptions and EC(UK) Registration Fees

IAgrE membership and EC(UK) registration fees are deductible against UK income tax if you are working in a relevant occupation. Ensure that when making your claim, you refer to IAgrE as The Institution of Agricultural Engineers (not the Institute).

How to claim:

Employed but do not receive a self-assessment return

Write to your tax office (see your notice of coding for the address) asking to be given an allowance in your coding for your subscription to IAgrE (including your EC(UK) registration fee where applicable). State the figure and quote the Institution of Agricultural Engineers. The allowance will be shown on the left hand column of your Notice of Coding with a reference to Note 10 alongside.

Employed and in receipt of a self assessment return

Enter your IAgrE subscription (including your EC(UK) registration fee where applicable) in box 1.34 on page E2 of your return. Put the Institution of Agricultural Engineers in box 1.40 referring to box 1.34.

Self-employed with a turnover of £15,000 or more

Enter your IAgrE subscription (including your EC(UK) registration fee where applicable).in box 3.54 on page SE2 of your return.

Self-employed with a turnover below £15,000

Include your IAgrE subscription (including your EC(UK) registration fee where applicable) within your expenses allowable for tax in box 3.25 on page SE.1 of your return.

Fully Retired

Sorry, but you are unable to claim tax relief on your subscription. However, you may choose to make a Gift Aid declaration which means the amount you pay is reduced (by the equivalent of tax at the basic rate). You should be able to claim tax relief in retrospect for earlier year's subscriptions. Contact your Tax Inspector with details.