EIM50125 - 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.

»Ê¹ÚÌåÓýapp 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.