Well Bealzebub, my tax office disagrees with you! And they have done so, quite correctly in my opinion, for the last six years. Ever since the fixed rate allowance was reduced for my colleagues and myself from £630 to virtually bugger all I have been accurately claiming and receiving tax allowance for expenditure which is wholly, exclusively and necessary for my employment. For the last two years I have done this on-line (and what a marvellous system that is) and neither me or my colleagues have had any unnecessary grief from the "Feds". Apparently next year, Balpa have negotiated a better rate for us and I'll go to that as soon as I am able. Over to you...