Irish 777 we note your valuable comments and also observe that you " provided your UK VAT registration" isn't this the whole point? the poster would have to register for VAT before they could claim it back, the UK Customs and Excise require detailed information now before you can register and probably the cost of forming a company, getting an accountant, or registering as self employed is in excess of the amount that can be claimed back. Many years ago I did this route for Ryanair and was pi%%ed off every quarter filling in VAT returns, even if " NIL" return and then having to have the compulsory VAT audit for de-registration. It isn't as simple as you relate and my accountant fees are free from my family! Oh, and to claim the cost of the type rating as a business expense... you still have to pay it and you must be "in business" and receiving income to off-set against tax as a cost.. that stands to reason.