Uniformed Public Service Pilots and FRE EIM50050

[Letsby Avenue]

I have just been advised by my tax office that whilst EIM50050 is acceptable to HMRC for Uniformed Public Service Pilots who work for a pilotage provider it is not available to those of us who are directly employed by various police constabulary as we are not classed as commercial pilots as we work for the public sector in a non commercial industry. A few points;
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Am I not working for 'Hire & Reward' using the privileges of my commercial licence in exactly the same way as my fellow pilot working for say PAS?
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What is the point of negotiating a Fixed Rate Allowance if each and every claim is subsequently challenged?
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HMRCs view is that I am not a commercial pilot whilst in direct employ - Does any one have any views that I might be able to use to refute this facile argument? :ugh:
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http://www.hmrc.gov.uk/manuals/eimanual/EIM50050.htm
http://www.hmrc.gov.uk/manuals/eimanual/EIM50059.htm

[Non-PC Plod]

I would work the commercial licence argument, and also the fact that you are uniformed, just like the airline pilots, and will have equal need (if not considerably more so) to clean the uniform (as you are more likely to land in a boggy field or swab bloot & guts out the back of the cab than the average easyjet pilot!) You will have just as much need of a pair of sunglasses, (even if the need is more pose value, if you have a dark visor alternative) likewise, all the other stuff mentioned.

[332mistress]

Get BALPA to fight the case. They got the deal for the offshore work force.

332M

(if not a member then you might find it difficult as Darling needs your money!!)

[A.Agincourt]

I think your tax office may be getting a little confused and might be under the impression that your salary includes elements which inhibit your claim under the FRE rules. As it does for Police Observers [Serving Officers]. You might need to spell it out to them that you are not paid under Police Pay rates.

I had absolutely no difficulty in obtaining the dosh whatsoever but I did have to carefully explain a few items since the person I spoke to on the telephone admitted that he was not familiar with the circumstance. But he got advice whilst I waited and it all went ok with the cash being set against my tax and it was seen the following month.

Best Wishes

AA

[Letsby Avenue]

Thanks for the info so far. I will certainly make clear our 'special' pay spine and the fact that police officers allowances are not applicable to us.

[VeeAny]

Letsby

On the opposite side of the coin, you have just educated a number of us lesser informed pilots that things like this can be claimed in this way.

I've always had to fight until now, Thank you.

Do you do ANY freelance work ? [No Reply Required] coz if they don't accept it as a Police pilot maybe they will against that.

GS

[Letsby Avenue]

Unfortunately FTLs and freelance work don't go together...:bored:

Glad to be of help with the FRE

[MightyGem]

So, can this allowance be claimed with just a phone call to the tax office? Or does it have to wait until your next tax return?

[tomotomp]

I phoned the Tax office, job done new tax code sent:ok::ok:

[Droopy]

Took me several letters and 4 months but my new tax coding arrived today, backdated to 2001 although not for much :sad: employed direct by a police authority throughout the claim period.

[Brilliant Stuff]

I was under the impression that you could only claim back until 2006.I seem to remember that is what i was told.

[Letsby Avenue]

Thanks Droopy... I shall persevere.

My claim was initially accepted and HMRC sent a cheque for £380 to cover 2006, some jobsworth then said no. Don't know what happens to the £380 now though:}

[Thomas coupling]

Letsby, just finished this rig ma roll with the HM.
They have allowed:

Change to 2007/08 tax code
Refund for 2006/07: £380.
Back dating to 2002/03 if I have made self assessments in the past (which I have).

Also claimed 'uniform' [shirts/trousers/epaullettes] allowance for certain years.

Keep plugging away at them, it is relatively 'new' to many tax inspectors.

Treat them as you would a CAA FOI(H) - most of them don't know all the rules and ALL of them are out of sync with their counterparts when it comes to legislation:ugh::ok:

Good luck

[Letsby Avenue]

TC & Droopy - Can I ask what arguments you used to persuade the inspector to allow you to claim? Are you members of BALPA and did they help?

My Inspector has quoted the following text

"It has been agreed that helicopter pilots who work for a commercial company who contract their workers out to the police, air ambulance etc are allowed to claim the fixed rate allowance"

He goes on to argue that because I (we) are directly employed by the police which is a public service industry I cannot ergo; be a commercial pilot...:ugh:

[Letsby Avenue]

Bump......:)

[A.Agincourt]

LB.A. FFS!!! This beggars belief........The bottom line is simply this, you are not a Constable and therefore are not included in the rates for police pay. Ergo you are not a public servant nor under the police payroll. You are a contractor and under that auspice you are no different than any other person in receipt of the allowance.

You are a Commercial Pilot and as such you are entitled. To disqualify you from entitlement they would have to show that you are employed irrespective of commercial legislature and conditions [such as the military] or that you receive allowance or compensation for uniform maintenance etc. Since you do not come under the Police Pay Warrant and are not remunerated by such then the restrictions applying to public servants is not applicable.

The only way you can be legitimately denied access is if it can be shown that you have no real disbursement for the conditions of the FRA by virtue of the allowances and conditions of your employment.

In my company we are provided with all flight clothing, equipment and remuneration for necessary replacement/maintenance. None of which negates entitlement to the FRA which is specific in condition for allocation. All aircrew [including non pilot] are in receipt of FRA.

Your Inspector causes me some concern........he clearly lacks the ability to conduct cohesive thought.

Irrespective of who employs you............you cannot perform the function unless you are a commercial pilot...Duhhhhhhhhhhhhhhh.

The FRA is not allowable dependant upon who pays you.

The FRA is dependant upon holding an employment that conforms to the conditions negotiated.

HTH


Best Wishes
AA

[Mr_G_Box]

The ANO states that flight in the service of a Police authority is to be deemed a flight for the purpose of public transport (Art 7).

A flight is deemed to be Public transport if valuable consideration is given or promised for the carriage of passengers or cargo in the aircraft on that flight (Art 157)

Permitted Passenger means a Police Officer (Art 45)

= Commercial.

[Droopy]

Letsby, I didn't have to offer any strong arguments, just referred HMRC to the EIM. The fact that it took a long time was probably just reflective of my local tax office's efficiency.

I am in BALPA but the matter was resolved before I ran out of patience.

[Letsby Avenue]

Thank you chaps - My arguments are along similar lines.

Mr G Box - That's a real clincher:D

I will let you all know how I progress.

PS - MG, Just phone your local tax office, not now but right now - It's free money:)

[Non-PC Plod]

Thanks for the info, fellas: rang the tax office today, and referred them to their own website and the EIM number. Was told to write in - shouldn't be a problem.

[MightyGem]

MG, Just phone your local tax office, not now but right now - It's free money
Already done, thanks.

[Thomas coupling]

Spread the word guys, the more know about this the better. They (HM taxes) are quick enough to take it away................

I also claimed for uniform: shirts/eppaulettes/trousers.

[anonythemouse]

Have spoken with the tax office. They said to send in a letter explaining what I did for a living, who for and for how long.

Understand that you can backclaim for up to 6 tax years which fits perfectly into my civilian career but, as this FRE was dated for the 2006/7 tax year, what was the annual amount available for the years prior? (Surely they don't just take the new FRE figure and multiply it by 6, or do they?)

Anyone successfully backclaimed and how did they calculate for the years before this FRE?

[Skidkid]

EIM50057 explains that the FRE may be "scaled back" to previous tax years but only under certain circumstances.

http://www.hmrc.gov.uk/manuals/eimanual/EIM50057.htm

[anonythemouse]

SkidKid, many thanks for that information.

Whilst the HMRC website has loads of good info in it it's a nightmare trying to get all of the associated legislation/rules. Maybe the CAA, JAA & HMRC are related in some way?

[Letsby Avenue]

Just an update chaps - HMRC relented today and gave me the full FRE (£850) plus as an additional new year's freebie... If your military pension is correctly taxed at source (40%) and your current employement is PAYE then you can ask that they stop sending you a tax return:ok: Which should save you all around £120 on accountants fees.:p

Thanks to all for your suggestions and support.

If you haven't applied for the FRE yet then why not????

[Fortyodd2]

Letsby,

They've been good to me too. Not only got the change to tax code for this year, but a rebate for previous years back to 2001 and all with just 2 phone calls to the only person in HMRC I've ever spoken to that gave me a straight answer. :ok: