Cabin Crew Uniform Tax Refund Guide

Cleaning your uniform is a major, regular outlay if you’re a cabin crew member to meet airline standards.

The good news is that HMRC recognises these costs through the cabin crew tax rebate for uniform scheme.

This tax relief could put hundreds of pounds back in your pocket – money that’s rightfully yours.

Your first claim can include your previous four taxpaying years. The uniform allowance is then embedded into your tax code so that you pay less tax from then on.

Whether you’re flying long-haul or short-haul routes, your uniform maintenance costs add up.

The uniform allowance is available to help cover the cost of dry cleaning, laundering, replacing tights or stockings, and maintaining shoes all come at a personal cost.

This guide explains everything you need to know about claiming tax relief on your uniform expenses, including how to claim for current and previous tax years.

Do I qualify for a cabin crew tax rebate?

You’re eligible for a cabin crew tax rebate for uniform if you meet these criteria:

• You work as cabin crew for any UK airline or a foreign airline operating from UK bases.
• You’re required to wear a recognisable uniform during your duties.
• You’re responsible for laundering, cleaning, repairing or replacing your uniform.
• You haven’t received a specific uniform maintenance allowance from your employer that covers the full costs.
• You pay income tax in the UK.

The cabin crew tax rebate applies to all flight attendants, pursers, cabin service directors, and other uniformed cabin staff.

Your employment status matters – you must be employed rather than self-employed to qualify for the flat-rate allowance.

It’s worth noting that your eligibility isn’t affected by whether you work full-time or part-time.

Even if you only flew for part of the tax year, you can still claim the allowance, though it may be adjusted proportionally based on your working period.

The HMRC cabin crew tax rebate is typically worth up to around £288 per year depending on your tax bracket, making it well worth the effort to claim.

How much is the cabin crew uniform allowance?

Cabin crew members can claim a flat-rate allowance of £720 per year for uniform maintenance.

The amount of tax relief you receive depends on your tax bracket:

• Basic rate taxpayers (20%): Up to £144 per year (20% of £720).
• Higher rate taxpayers (40%): Up to £288 per year (40% of £720).
• Additional rate taxpayers (45%): Up to £324 per year (45% of £720).

Your cabin crew tax rebate can be claimed for up to four previous tax years, potentially resulting in a significant lump sum payment.

For example, a higher-rate taxpayer could receive up to around £1,152 for four years of backdated claims.

The flat-rate allowance system means you don’t need to keep receipts for your uniform maintenance expenses.

HMRC has agreed these standard amounts based on the typical costs incurred by cabin crew as agreed with UNITE the union.

How to claim your cabin crew uniform refund

Learning how to claim cabin crew uniform tax rebate could result in a significant tax refund for current and previous years. The process is straightforward once you understand the requirements.

1. Decide on your claim method

You have three main options for claiming:

• P87 Form for postal claims: For claims under £2,500 per tax year.
• Online iForm: For online submission via .GOV for claims under £2,500 per tax year.
• Self-Assessment Tax Return: For claims over £2,500 or if you already complete a tax return.

Most cabin crew will use the online iForm or a P87 form for cabin crew claims, as uniform and additional expenses typically fall below the £2,500 threshold.

2. Gather required information

Before starting your claim, have the following information ready:

• Your National Insurance number.
• Your employer’s name and PAYE reference (found on your payslip).
• Your job title and industry sector (Aviation/Airlines).
• Details of expenses you’re claiming.
• The tax years you’re claiming for.

3. Complete the your form

When completing the online form or a P87 form for cabin crew claims, you’ll need to provide your employer details and expense information.

For uniform claims, enter:

• Type of expense: “Uniform, work clothing and tools”.
• Amount spent: “£720” (the flat-rate allowance).
• Amount reimbursed by employer: “£0” (unless you received an allowance).

For additional expenses, list each type separately with the amounts spent and provide evidence.

4. Submit your claim

Online submissions are often processed faster, typically within 8-10 weeks. Postal claims may take 12 weeks or longer.

Can cabin crew claim for other expenses?

Some other work expenses might be eligible for tax relief:

• Membership fees and professional subscriptions can be claimed for but they have to be included on HMRC’s approved professional organisations list.

For example, flight deck crew are eligible to reclaim tax on 67% of your BALPA membership fees.

•  Transport and lodging expenses whilst travelling to a temporary work location.
•  Small equipment items like flashlights, travel irons, or calculators if you can prove that they   were bought “wholly and exclusively for the purposes of the trade, profession or vocation”.

To maximise your cabin crew expenses tax refund, keep records of all work-related costs throughout the year.

Unlike the uniform allowance, these additional expenses require receipts or proof of purchase.

Do I need receipts to make a cabin crew tax rebate claim?

To claim the allowance, receipts are not needed. It is an industry approved figure agreed by UNITE with the HMRC meaning receipts do not have to be provided.

If you are claiming the cost of something in addition, a receipt will have to be available.

Tax code adjustments

Once your cabin crew uniform tax rebate claim is approved, HMRC will usually adjust your tax code rather than sending a one-time payment (though backdated claims may result in a lump sum).

How tax code changes work

Your tax code determines how much tax-free income you can receive before paying income tax. When HMRC adds your uniform allowance to your tax code:

1. Your tax-free allowance increases by the amount claimed (£720 for uniform)
2. You pay less tax each month through PAYE
3. The adjustment continues automatically in future years

For example, if your tax code was 1257L, it might change to 1327L after adding the uniform allowance (the exact change depends on your specific circumstances).

Once approved, your HMRC cabin crew tax rebate will be reflected in your tax code for future years.

This means you’ll automatically receive the benefit each year without needing to reapply, as long as you remain in the same job.

Checking your tax code

You should check your tax code regularly to ensure you’re receiving the correct allowances:

• Look at your payslip – your tax code appears near your tax calculations.
• Check your annual P60 form.
• Log into your personal tax account on the HMRC website.

If you change employers, you might need to submit a new claim as your tax code won’t automatically transfer the allowances.

Cabin crew tax rebate frequently asked questions:

Can I claim if I buy my own uniform?

It is possible to claim for the actual cost of your cabin crew uniform if you are not provided one (or reimbursed) by your airline.

HMRC states:

“Where, exceptionally, the employer requires employees to wear a uniform but does not provide one, the employees are entitled to a deduction under Section 336 ITEPA 2003 for the cost of replacing (but not the initial purchase) of items of uniform.”

Can I claim for previous tax years?

Yes, you can claim for the current tax year and up to four previous tax years. For example the 2024/25 tax year, you can claim back to the 2020/21 tax year. This could result in a substantial lump sum payment if you haven’t claimed before.

Will I receive a cheque or direct payment to my bank?

For current year claims, HMRC typically adjusts your tax code rather than making a direct payment. This means you’ll pay less tax each month.

For backdated claims covering previous years, you’ll usually receive a lump sum payment either by cheque or direct bank transfer.

What happens if I work part-time or started mid-year?

If you worked as cabin crew for only part of the year, the allowance may be reduced proportionally. However, in practice, HMRC often allows the full allowance even for part-year or part-time workers.

Do I need to claim again next year?

Once your claim is approved and your tax code is adjusted, the allowance should automatically carry forward to future years as long as you stay with the same employer.

However, it’s good practice to check your tax code annually to ensure the relief is still being applied.

What if my employer already gives me a uniform allowance?

If your employer provides a specific uniform maintenance allowance, you can only claim tax relief on any shortfall between what you receive and the £720 HMRC allowance.

If your employer’s allowance exceeds £720, you cannot claim additional tax relief.

Can I claim if I’m on a zero-hours contract?

Yes, as long as you’re employed (not self-employed) and required to wear and maintain a uniform, you can claim regardless of your contract type.

Can other flight crew make a claim?

The good news is that flight deck crew, pilots and co-pilots who work for an airline or have in the last four tax years can claim a tax rebate.

HMRC has agreed an allowance under EIM50050 which applies to all commercial pilots, co-pilots, and flight deck crew of:

• £1022 per tax year for uniform cleaning costs
• Two thirds of your annual subscription if you’re a member of the British Airline Pilots Association (BALPA)

Our income tax guides can let you know what else you may be entitled to.