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HMRC internal manual

Employment Income Manual

Airline pilots: industry wide FRE for 2013/14 onwards: travelling expenses

The industry wide FRE for expenses other than travelling expenses is £1,022 (see EIM50052).

For details of the FRE applicable from 2006/07 to 2012/13 please see EIM50050 

In addition, HMRC have agreed that pilots and other uniformed flight deck crew can be given a further expenses deduction (EXP) of £110 per year to cover their expenses of travelling to the following events:

  • Medical examinations
  • Flight Simulator sessions
  • Technical refresher sessions
  • Crew resource management training (CRM)
  • Emergency and safety equipment training (SEP)
  • Fire and smoke training (F&S)

As with the FRE deduction, pilots are not obliged to accept the £110. Any who can show that their allowable expenses of travelling to those events exceed £110 per year are entitled to relief based on their actual, vouched expenses (or mileage allowance relief based on their actual mileage) in respect of such journeys.

Other travelling expenses

Pilots may incur expenses in travelling to temporary workplaces for purposes other than those listed above. Where such journeys satisfy the normal travel expenses rules, relief (including, where appropriate, mileage allowance relief) can be allowed in addition to the £110 mentioned above.