A subscribing member of the police federation can claim tax relief, and it can be backdated for up to 6 years. You must write to your local taxation office to claim it and a suggested form of words is shown below.
Your Reference (tax reference)
My National Insurance Number (your NI Number)
Date of Appointment (date you joined)
I have been appointment as a Constable in the (insert force name) since the above date.
My Staff Association, the Police Federation of England and Wales, tell me that an agreement has been reached over tax relief on subscriptions since April 1994.
I understand that your Inland Revenue head office reference is:
I am required to pay, on a calendar monthly basis, vari ous amounts over the last six years as follows: -
January 2005 to December 2005 £15.60 per month
January 2006 to December 2006 £16.12 per month
January 2007 to December 2007 £16.51 per month
January 2008 to December 2008 £17.03 per month
January 2009 to December 2010 £17.55 per month
January 2011 to present date £21.58 per month
I therefore apply for relief on those subscriptions, as per the agreement outlined above.
I also wish to claim the relevant proportion of the £140 per annum also agreed by the Police Federation with you.
Thank you for your assistance in this matter.