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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Airline cabin crew: Industry wide FRE from 2013/14 onwards: detail

The following table shows what is and is not covered by the industry wide FRE of £720 for 2013/14 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 | Y |   | | Uniform supplements:
 
Shirts, jumper, shoes, gloves, tights/socks |   | Y | | Equipment:
Torch, travel iron, calculator, plonky kit & small on-board bag to carry equipment | Y |   | | Sunglasses & suncream |   | Y | | Cosmetics |   | Y | | Suitcase |   | Y | | Ear protectors |   | Y | | Duplicate passport | Y |   | | Watch |   | Y | | Timer |   | Y | | Computer, phone and/or phone contract |   | Y |

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.