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HMRC internal manual

Employment Income Manual

Airline cabin crew: industry-wide FRE from the tax year 2013 to 2014 onwards: detail

The following table shows what is and is not covered by the industry-wide FRE of £720 for the tax year 2013 to 2014 onwards.

Description of expense Expenses and capital items eligible for relief Expenses and capital items HMRC does not accept as eligible for relief
Uniform cleaning Yes  
Uniform supplements: shirts, jumper, shoes, gloves, tights/socks   Yes
Equipment: torch, travel iron, calculator, plonky kit and small on-board bag to carry equipment Yes  
Sunglasses and suncream   Yes
Cosmetics   Yes
Suitcase   Yes
Ear protectors   Yes
Duplicate passport Yes  
Watch   Yes
Timer   Yes
Computer, phone and/or phone contract   Yes

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