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HMRC internal manual

Employment Income Manual

Airline pilots: industry wide FRE for 2006/07 onwards: purchase of luggage

HMRC does not consider that the purchase of items of ordinary luggage, such as suitcases, qualifies for relief either as expenses under Section 336 ITEPA 2003 or as capital allowances under Section 36 CAA 2001. We maintain that the luggage is neither purchased nor used actually “in the performance of” the duties of an airline pilot (see EIM31650). A pilot’s duties are, primarily, to fly an aircraft from one place to another. They do not include transporting clothing.

It follows that the industry wide FRE for airline pilots, and other flight deck crew (see EIM50052) does not include anything for items of normal luggage, although the pilot’s flight case is included.

Any pilot who wishes to make a supplementary claim to relief in respect of other items of luggage may do so without jeopardising his or her entitlement to the £850 FRE. However, HMRC’s view is that such items do not qualify for relief, for the reason given above.