https://www.gov.uk/hmrc-internal-man...anual/eim50051
(BA provide noise cancelling headsets on the flight deck)
As far as flight cases and HMRC are concerned, like overstress I've always thought that was covered by the FREA : "the industry wide FRE for airline pilots, and other flight deck crew (see
EIM50052) does not include anything for items of normal luggage, although the pilot’s flight case is included"... that's from:
https://www.gov.uk/hmrc-internal-man...anual/eim50055