HMRC internal manual

Employment Income Manual

EIM50075 - 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 Eligible for relief
Computer, phone and/or phone contract No
Cosmetics No
Duplicate passport Yes
Ear protectors No
Equipment: torch, travel iron, calculator, plonky kit and small on-board bag to carry equipment Yes
Suitcase No
Sunglasses and suncream No
Timer No
Uniform cleaning Yes
Uniform supplements: shirts, jumper, shoes, gloves, tights/socks No
Watch No

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.