SolvedEIM50051 | Airline pilots: industry wide FRE for 2013 to 2014 onwards: summary
From HM Revenue & Customs · Employment Income Manual
Under the terms of the agreement between HMRC and BALPA, uniformed pilots, co-pilots and other uniformed flight deck crew may obtain the following expenses deductions for 2013 to 2014 onwards (for details of the FRE applicable from 2006 to 2007 - 2012 to 2013 please see EIM50050):
A FRE deduction of £1,022 per year (reduced, if necessary, for employer contributions - see EIM50059) or their actual, vouched expenses in respect of allowable items in that year (see EIM50052)
plus
If the employer requires pilots to wear a uniform, but does not provide one, the cost of replacing items of uniform (see EIM50053 and EIM32475)
plus
If the employer does not provide a noise-cancelling headset, capital allowances for the cost of a noise-cancelling headset (see EIM50054)
plus
A further expenses deduction (EXP) of £110 per year for travel to certain specified events or the actual, allowable expenses of travel to those events (see EIM50060)
plus
The actual, allowable expenses of travelling to other temporary workplaces in the year (see EIM50060)