No it is not true.
The FREA (Flat Rate Expense Allowance) is an agreed rate (between HMRC & BALPA) for uniformed airline crew in the U.K. You need to claim it as part of your Self assessment annual return. You are not obliged to claim it and isn't an automatic allowance. The premise is that you are claiming for allowable workplace expenses under one umbrella. If you wish to, you can make an individual claim based on your own circumstances (but not both, bar two specific items). you can claim the FREA irrespective of your salary. The only notable thing that I can think of that does occur at the 100k net adjusted income threshold, is that your personal allowance reduces by £1 for every £2 you earn above this figure until it completely disappears at around £123,000. Income within this margin is effectively (because of the loss of personal allowance) taxed at an equivalent (and outrageous) rate of 60%! However do not confuse this loss of personal allowance with FREA which is not the same thing and actually helps your adjusted income threshold.
My further understanding (from other pilots) is that if you take any amount over your £99,999.99 gross and throw it straight into your pension then you keep the FRE amount as your under the £100k mark still. However
No. The FREA has nothing to do with the amount you earn or pay into your pension.
https://www.gov.uk/hmrc-internal-man...anual/eim50052
You might also look at claiming £110 under the Additional allowance for travel costs to certain regular specified activities. Also note that the FREA may be adjusted downwards if your employer pays any of the expenses that the FREA is meant to cover.