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PrintProfessional Qualification Membership Subscriptions
Subscription Rates for 2010
There are a number of categories of membership available. Listed below are their rates for 2010.
- Full Member (including overseas) £280
- Life Membership (one-off fee) £280
- Bye-Law 5 or 6 Members (who are members of a recognised body) £280
- Bye-Law 5 or 6 Members (who are not members of a recognised body) £zero
- Career Break Member £140.00
- Part-Time Working Member £140.00
- Retired Member £44
Download application for a reduction in subscription: PDF
Download notes for applications for a reduction in subscription: PDF
Historical Membership Subscription Rates
The table below lists the subscription fees and application fees payable to the Institute in previous years.
Members paying reduced rates such as Career Break or Part-Time Working would have been charged 50% of the Full Members subscription. Members retiring in the first half of the year would pay half the rate they were invoiced for at the start of that year.
| Year | Bye-Law 4 Members (including overseas) | Bye-Law 5 & 6 Members 1 | Bye-Law 5 & 6 Members 2 | Retired Members | Application Fee |
| 2004 | £250 | £250 | £0 | £38 | See Regulations |
| 2005 | £255 | £255 | £0 | £39 | See Regulations Word | PDF |
| 2006 | £260 | £260 | £0 | £40 | See Regulations Word | PDF |
| 2007 | £265 | £265 | £0 | £41 | See Regulations Word | PDF |
| 2008 | £270 | £270 | £0 | £42 | See Regulations Word | PDF |
| 2009 | £275 | £275 | £0 | £43 | See Regulations |
| 2010 | £280 | £280 | £0 | £44 | See Regulations Word | PDF |
| 1 Bye-law 5 & 6 members who are members of
a recognised body |
|||||
Deduction of subscriptions for tax purposes
The attention of members and students is drawn to information concerning the deductibility of annual subscriptions for tax published by HM Revenue & Customs.
Section 344 ITEPA 2003
A deduction from earnings from an employment is allowed for an amount paid in respect of an annual subscription provided:
- it is paid to a body approved by HMRC and
- the activities of the body are of direct benefit to, or concern the profession practised in, the performance of the duties of the employment
Visit: http://www.hmrc.gov.uk/manuals/eimanual/eim32900.htm
CIPFA appears as an approved body in List 3 on page 100 of 128:
Visit: http://www.hmrc.gov.uk/list3/list3.pdf
Self-employed members can claim their annual CIPFA membership subscription as a trading expense.
CIPFA Practice Assurance Subscription
On 1 January 2009 CIPFA introduced Practice Assurance, which is a scheme of practice review applying to UK members in practice. See http://www.cipfa.org.uk/practiceassurance/ for full details.
Fees
| Year | Practice Assurance Subscription | Practising Certificate (one-off fee) |
| 2008 | £225 | £75 |
| 2009 | £235 | £75 |
| 2010 | £240 | £75 |
Members can claim their Practice Assurance subscription and Practicing Certificate fee as part of their trading expenses.
The information is available in the HMRC Business income manual http://www.hmrc.gov.uk/manuals/bimmanual/BIM47415.htm.
If you have any queries or need advice please contact the Membership Operations department on 020 7543 5665.