Originally Posted by
plikee
This was valid in 2019/20 so it might be out of date. Your best bet is to call HMRC and ask.
Record of employment related expenses (trip related expenses):
The following notes provide specific guidance on the range of costs and expenses which, in practice, should attract tax relief. The guidance reflects HMRC policy, some of which is disputed by BALPA and, when a suitable test case is identified, will be challenged on appeal to the appropriate tribunal. In the meantime, the following is designed to assist members in recording expenditure which we believe is non-contentious.
Day flights (return to base)
• Food and refreshments (including snacks) purchased to supplement onboard crew meals and refreshments.
• Purchased at the airport within one hour of reporting for duty,
• Onboard purchases (additional food/drinks of the same type as provided free are not allowed).
If on board items are paid for at the end of a duty period, note this on the record of expenditure, otherwise HMRC will treat the claim as a multiple purchase for more than one person. Purchases made after return to base or very near the end of a duty period will not be allowed.
Night stops
Food and refreshments to supplement outward flights – the same rules as for day flights apply.
• Food and refreshments down route (meals, non-alcoholic drinks and snacks, etc.), including items purchased away from base between sectors
• Alcoholic drinks (in reasonable quantity but only if consumed with a meal)
• Taxi fares to restaurants away from the hotel but only where the hotel restaurant is unsuitable (i.e. the choice of a restaurant away from the hotel was not a matter of personal taste)
In the case of group bills, items consumed by the claimants should be noted on the receipt, otherwise HMRC will divide the bill by the number of covers shown. You should all keep a copy of the receipt.
Other points
• Pilots should always itemise purchases
• Where a receipt is not obtainable, record full details as to the nature of the expenditure and why
• Work related internet costs and work related phone call charges are allowable and should be recorded (and supported with a receipt)
• All purchases of food and drink made on return to base will be disallowed.
So, is that included in the frea or is something apart?
How do I get this item/receipt be actually relieved on tax return? With the accountant? I believe mine is already applying this frea relief, I'm not aware if I can claim more. I have a UK contract with and EU airline and I'm always out of base.