HMRC are touting the line that the FREA does not apply to police or HEMS pilots, HMRC see them as not having a high a public profile as a commercial fixed wing pilot, so therefore police or HEMS pilots don't have the uniform purchasing and cleaning expenses that the FREA is designed to compensate for.
Coming back to this thread after being reminded of its existence, thanks Threepointer. HMRC have now been convinced to overturn their initial decision to deny the FREA to some police/HEMS pilots. They are now willing to award the FREA to all commercial rotary pilots in the police/HEMS sector, thanks BALPA for the numerous e-mails and phone calls to HMRC and in succeeding to level the playing field
thats my annual subscription further refunded (including the HMRC professional subscription tax relief)