Furlough claims: HMRC publish the latest analysis on claims

The latest figures show a significant decline in the number of people claiming.

Update on furlough claims

The latest figures show that:

• almost three million people have moved off the furlough scheme since March.
• more than half a million people left the scheme in the month of June alone, with fewer than two million people now remaining on furlough.
• a survey from the Office for National Statistics for the period from 14-17 June suggests that the fall in furlough figures has continued with estimates that between 1.1 and 1.6 million people are still on furlough.

Since 1 August government support for the scheme has been lowered to 60% of wages up to a reduced £1,875 cap with employers paying 20% of wages for hours not worked up to £625. This support will remain the same until the scheme closes on 30 September 2021.

Professional bodies approved for tax relief

Many professionals such as accountants, lawyers, and health professionals are required to make a subscription to a professional body or learned society. HMRC has recently published an updated list of the organisations that they will accept as valid professional bodies.

This list is updated from time to time and the most recent update lists all approved bodies as of 2 August 2021. The Association of British Professional Conference Organisers (ABPCO)  is the most recent addition to the list.

A statutory fee or contribution shown in the list is an allowable expense where employees:

• Pay this out of their earnings from an employment and
• are required to pay this as a statutory condition of following their employment.

An annual subscription to a body shown in the list as approved by HMRC is allowable where:

• Employees pay this out of their earnings from an employment and
• the activities of the body are directly relevant to the employment.

The activities of a body are directly relevant to employment where the performance of the duties of that employment:

• Is directly affected by the knowledge concerned or
• involves the exercise of the profession concerned.