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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Tax treatment of armed Forces: Flat Rate Expenses for laundering of uniforms

HMRC and the Ministry of Defence have agreed a Flat Rate Expense Allowance (FRE) to apply to Armed Forces Regulars or Reservists on mobilisation or Full Time Reserve Service engagements.

The FRE covers the costs incurred by service personnel on the laundering of uniforms which are not cleaned at public expense and has been agreed in the following amounts:

  • Other Ranks in the Army, RAF and Royal Marines - £100
  • Ratings in the Royal Navy - £80

Service personnel do not need to make individual claims to HMRC for the FRE as:

  • from 2014/15 onwards relief will be given under a net pay arrangement operated by MoD;
  • relief for all in date years has been given to qualifying service personnel through adjustments to their 2013/14 PAYE codes.