{"id":18952,"date":"2022-06-13T10:29:30","date_gmt":"2022-06-13T09:29:30","guid":{"rendered":"https:\/\/taxfix.com\/en-uk\/?p=18952"},"modified":"2025-02-10T17:54:46","modified_gmt":"2025-02-10T17:54:46","slug":"whats-the-hmrc-pilot-tax-relief","status":"publish","type":"post","link":"https:\/\/taxfix.com\/en-uk\/high-earner-tax-returns\/whats-the-hmrc-pilot-tax-relief\/","title":{"rendered":"What’s the HMRC pilot tax relief?"},"content":{"rendered":"\n

Whether you work onboard airlines travelling overseas for commercial flights, or onboard a private jet for short-haul charters, there\u2019s no doubt that being a pilot is one of the best-paid jobs out there. <\/p>\n\n\n\n

Unfortunately, being a high-flying, high-earning pilot doesn\u2019t mean that you can escape the world of taxes! HMRC requires you to pay your fair share – just like everyone else. <\/p>\n\n\n\n

But you\u2019ll be glad to hear that there is a silver lining in the form of the \u2018HMRC pilot tax relief.<\/a>\u2019<\/a> Essentially this allows you to claim tax relief from HMRC on many of your job-related work expenses and capital allowances. <\/p>\n\n\n\n

We\u2019ve put together a quick guide on everything you need to know about HMRC\u2019s tax relief for pilots, and how you can claim.<\/p>\n\n\n\n

I\u2019m a pilot, what tax relief can I claim from HMRC?<\/h2>\n\n\n\n

There are two ways that pilots can claim tax relief from HRMC:<\/p>\n\n\n\n

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  1. Through a tax rebate claim based on the actual amounts you\u2019ve spent<\/li>\n\n\n\n
  2. Through Flat Rate Expenses (FRE)<\/a><\/li>\n<\/ol>\n\n\n\n

    The main difference is that for a standard tax rebate claim, you need to have kept invoices and receipts of the actual amounts you\u2019ve spent to show HMRC. With FREs you don\u2019t need any.<\/p>\n\n\n\n

    Flat Rate Expenses explained<\/h3>\n\n\n\n

    Flat Rate Expenses are a type of expenses allowance, similar to simplified expenses.<\/a> Only pilots that are employed under PAYE can claim for FREs. You also can\u2019t claim if your employer has already fully reimbursed you for your costs. <\/p>\n\n\n\n

    The way FREs work is that a set amount of tax relief is pre-agreed between HMRC and an industry body for their workers to claim expenses on. For pilots this was negotiated by the British Airline Pilots Association (BAPA)<\/a>. <\/p>\n\n\n\n

    Since 2013\/14, the biggest FRE uniformed pilots and co-pilots can claim is \u00a31,022 per year. The actual sum of money varies, as each pilot can claim tax relief on FREs at the highest rate of tax they pay (40% for high earners). <\/p>\n\n\n\n

    What expenses can you claim on through FREs?<\/h3>\n\n\n\n

    You can claim pilot tax relief through FREs on any of the following work expenses and capital allowances:<\/p>\n\n\n\n

      \n
    • Cleaning your work uniform<\/li>\n\n\n\n
    • Duplicate passport<\/li>\n\n\n\n
    • Navigation flight computer <\/li>\n\n\n\n
    • Sunglasses<\/li>\n\n\n\n
    • Calculator<\/li>\n\n\n\n
    • Pens & clipboards<\/li>\n\n\n\n
    • Flight case<\/li>\n\n\n\n
    • Travel Iron<\/li>\n\n\n\n
    • Stopwatch<\/li>\n\n\n\n
    • Currency commission <\/li>\n\n\n\n
    • Atlas<\/li>\n\n\n\n
    • Mileage scale rule<\/li>\n\n\n\n
    • Chart plotters<\/li>\n<\/ul>\n\n\n\n
      \n