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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Airline pilots: industry wide FRE for 2013/14 onwards: summary

Under the terms of the agreement between HMRC and BALPA, uniformed pilots, co-pilots and other uniformed flight deck crew may obtain the following expenses deductions for 2013/14 onwards (for details of the FRE applicable from 2006/07 to 2012/13 please see EIM50050):

A FRE deduction of £1022 per year (reduced, if necessary, for employer contributions - see EIM50059) or their actual, vouched expenses in respect of allowable items in that year (see EIM50052)
If the employer requires pilots to wear a uniform, but does not provide one, the cost of replacing items of uniform (see EIM50053 and EIM32475)
If the employer does not provide a noise-cancelling headset, capital allowances for the cost of a noise-cancelling headset (see EIM50054)
A further expenses deduction (EXP) of £110 per year for travel to certain specified events or the actual, allowable expenses of travel to those events (see EIM50060)
The actual, allowable expenses of travelling to other temporary workplaces in the year (see EIM50060)

See also EIM50045 (BALPA subscriptions), EIM50055 (luggage) and EIM50056 (computers).