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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

»Ê¹ÚÌåÓýapp actual, allowable expenses of travelling to other temporary workplaces in the year (see EIM50060)

See also EIM50045 (BALPA subscriptions), EIM50055 (luggage) and EIM50056 (computers).