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HMRC internal manual

Employment Income Manual

Other expenses: flat rate expenses: example

A uniformed police officer has to bear the cost of cleaning his uniform. His police authority assists by supplying cleaning tokens to the value of £26 per year. Although the cleaning tokens are available not all officers take them.

For 2008/09 the officer can deduct the national flat rate deduction of £140 less the value of the cleaning tokens, £26. The net amount he can deduct is £111.

It does not matter whether the officer takes the cleaning tokens or not. To the extent that the authority makes them available it is not necessary for the officer to incur that cost. It is not enough that he may bear the full cost by choice.