My understanding is that Lucifer is correct in that the revenue agree a package which applies to all in that company.
I was however told that if an individual feels he is paying too much tax, he can submit an individual claim, but he cannot "mix and match" between the two.
In other words you cannot accept the dry cleaning allowance in the approved package but appeal against the LOL.
You would have to justify every item as being necessary exclusively for the purpose of the job etc. etc., including producing receipts for the dry cleaning, and all meals in restaurants overseas.