Commercial airline pilots in the UK can claim tax relief on a range of work-related expenses that are not reimbursed by their employer. HMRC recognises that pilots face costs unique to their profession — from licence renewals to uniform cleaning — and offers both flat-rate deductions and actual expense claims. This guide covers what you can claim for the 2026/27 tax year.
The HMRC flat-rate expense allowance
HMRC publishes flat-rate expense amounts for many professions, including airline pilots. For 2026/27, the agreed flat-rate deduction for pilots is £1,022 per year. This is a fixed amount you can claim without keeping individual receipts — it covers the general costs of uniform upkeep, replacing small uniform items, and similar routine expenses.
You claim this by either writing to HMRC to have your tax code adjusted (meaning you pay less tax throughout the year via PAYE), or by filling in a P87 form if your total employment expenses are under £2,500. If your total expenses exceed £2,500, you will need to file a Self-Assessment tax return.
Uniform and clothing
Beyond the flat-rate allowance, if your actual uniform maintenance costs exceed £1,022, you can claim the actual amount instead. This includes dry cleaning, laundering, and repairing epaulettes, shirts, trousers, and other uniform items that bear your airline's insignia or are not suitable for everyday wear. You cannot claim for the initial purchase of uniform items if your airline provides or reimburses them.
If your airline requires you to buy your own uniform and does not reimburse the cost, the full purchase price is also an allowable deduction.
Licence and medical renewals
Your ATPL (Airline Transport Pilot Licence) must be renewed periodically, and you are required to pass regular Class 1 medical examinations. If your employer does not pay for these, the costs are allowable as a deduction against your employment income. This includes:
- ATPL renewal fees paid to the CAA
- Class 1 medical examination fees
- Type rating renewals (if self-funded)
- Simulator assessment costs (if self-funded)
- Instrument rating renewal costs
Important: if your airline pays for these directly or reimburses you, you cannot also claim tax relief. You can only claim on costs you genuinely bear yourself.
Professional subscriptions and union fees
BALPA (British Air Line Pilots Association) membership fees are tax-deductible because BALPA is on HMRC's approved list of professional bodies. You can claim the full annual subscription. If you are a member of the Royal Aeronautical Society or other HMRC-approved bodies relevant to your work, those subscriptions are also deductible.
Overnight allowances and hotel costs
Most airlines pay crew overnight allowances or cover hotel costs directly. These employer-paid allowances are generally not taxable provided they are within HMRC's approved rates or covered by a bespoke agreement between the airline and HMRC. You do not need to declare these on a tax return.
If you incur additional overnight costs that your airline does not reimburse (for example, needing to stay in a hotel before an early standby duty that you cannot reasonably commute to), you may be able to claim the actual cost. Keep receipts and ensure the expense was wholly, exclusively, and necessarily incurred in the performance of your duties.
What you cannot claim
- Commuting from home to your base airport (this is ordinary commuting)
- Food and drink during a normal duty day at your base
- Initial training costs to become a pilot (CPL/ATPL courses)
- Parking at your base airport
- Any expense your employer reimburses
The distinction between your base (permanent workplace) and out-stationed duties is important. Travel to your base is commuting and not deductible. Travel to temporary locations (positioning flights to operate from a different airport) can be allowable.
How to claim: the P87 form
For most employed pilots, the simplest route is the P87 form (Employment Expense Claim). You can submit this online through your HMRC Personal Tax Account. List each category of expense with the annual amount. HMRC will then adjust your tax code so that you pay less tax going forward — and may issue a refund for previous years if you have not claimed before (you can backdate up to four years).
If your total claims exceed £2,500 in a single tax year, you must file a Self-Assessment return instead.
How much could you save?
As a higher-rate taxpayer (most commercial pilots earn above £50,270), every £1,000 of allowable expenses saves you £400 in tax. A pilot claiming the flat-rate £1,022 plus £800 in unreimbursed licence costs and £200 in BALPA fees would save around £809 per year in tax. Use the income tax calculator to model your salary and see how deductions affect your take-home pay.