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HMRC internal manual

Employment Income Manual

Airline pilots: industry wide FRE for 2006/07 onwards: employer contributions

The following table shows what is and is not covered by the industry wide FRE of £1,022 for 2013/14 onwards and for 2006/07 - 2013/14:

Description of expense Expenses and capital items eligible for relief Expenses and capital items HMRC does not accept as eligible for relief
Uniform cleaning 4  
Uniform supplements:    
Shirts, jumper, shoes, gloves   4
Torch, CRP5, Knee board, Trifold, Chart plotters, Mileage scale rule, Atlas, Protractors/ dividers, Pens, Travel iron, Calculator, Stopwatch, Clipboard 4    
  Sunglasses 4  
  Reference material 4 (where used in the performance of the duties) 4 (where not used in the performance of the duties)
  Flight case 4  
  Suitcase   4
  Currency commission 4  
  Duplicate passport 4  
  Watch   4
  Timer   4
  Computer   4

If the employer makes a contribution towards its pilots’ allowable expenses (as shown in the above list), or provides a significant amount of the equipment shown in the list, the FRE for those pilots should be reduced accordingly (see EIM32736). Trivial items should be ignored.