Pilots’ Tax Guide: Travel Expenses, Overnight Subsistence & HMRC Rules
Last Updated on February 27, 2026 by ENGR Newswire
Flying high as a pilot is an amazing job. You see the world, but long hours away from home add up. Taxes on travel and overnight costs can confuse many pilots. You want to claim what you can without trouble from HMRC.
If you are looking for accountants for pilots, this guide will help you understand the basics. We use simple words to explain travel expenses, overnight subsistence, and key HMRC rules. From years of working with pilots, we know the common claims and pitfalls. Business accounting services helps airline crew stay on top of these rules every tax year. We see what HMRC accepts and how to keep records right.
Let us make this clear for you in 2026.
Why Travel and Subsistence Matter for Pilots
Pilots spend lots of time away. Layovers, training, and flights take you far from home. These trips cost money for food, hotels, and travel.
HMRC lets you claim some costs as expenses. This lowers your taxable income. You pay less tax or get a refund.
Most pilots are employees under PAYE. You claim relief through your tax return or P87 form. Some use flat rate expenses to make it easy.
The rules focus on costs that are necessary for your job. They must be wholly for work. No personal mixed in.
Travel Expenses You Can Claim
Travel costs are a big part for pilots. HMRC allows relief when the trip is for work.
Journeys to Temporary Workplaces
You fly to different airports or training sites. These count as temporary workplaces.
You can claim travel from home to these places if they are not your normal base. But rules are strict. If you have a permanent base, trips from home to base may not count.
Many pilots claim for travel to simulator sessions or medical checks. HMRC agrees on this.
There is a flat rate of £110 per year for travel to certain events. These include:
- Medical examinations
- Flight simulator sessions
- Crew resource management training
- Emergency and safety equipment training
- Technical refresher sessions
If your actual travel costs more than £110, claim the real amount with proof.
Other Travel Claims
- Mileage if you drive your car for work
- Public transport tickets
- Parking at airports (if for work)
Keep receipts or logs. Note dates, places, and why it was work.
business accounting services often sees pilots save money by claiming these right. One pilot got back hundreds from missed simulator travel.
Overnight Subsistence: Meals and Hotels
Overnight stays are common for pilots. HMRC has rules for food and lodging.
Meals When Away
You can claim for meals if you stay away overnight or travel long hours.
HMRC benchmark rates for UK in 2025-2026:
- One meal (5 hours away): Up to £5
- Two meals (10 hours): Up to £10
- Three meals or 15 hours (ongoing after 8pm): Up to £25
Breakfast allowance: Up to £6 if you leave before 6am and eat away.
These are scale rates. Your employer may reimburse at these levels tax-free.
If you spend more, claim actual costs with receipts. But scale rates are easier and no tax if within limits.
For international layovers, HMRC has country-specific rates. These cover meals and hotels. Check the latest list on gov.uk.
Hotels and Accommodation
Employer-paid hotels for overnight stays are usually tax-free. If you pay yourself, claim the cost if for work.
Incidental expenses allowance for overnight:
- UK: Up to £5 per night
- Overseas: Up to £10 per night
This covers small things like laundry or tips.
Keep hotel bills. Note the layover reason.
Many pilots get employer allowances that match HMRC rates. No extra tax.
Flat Rate Expenses for Pilots
HMRC has a special deal for uniformed pilots and co-pilots. It is called Flat Rate Expenses (FRE).
From 2013/14, the basic FRE is £1,022 per year. This covers:
- Uniform cleaning and laundry
- Charts and reference materials
- Flight case items
- Tools like torch, CRP5, knee board
- Other small equipment
No receipts needed for this amount. It is agreed with BALPA.
You can claim more if actual costs are higher. But most use the flat rate.
Plus the £110 for travel to specified events.
Claim this through your tax return. It lowers your tax bill. For higher rate taxpayers, it saves around £400.
Many pilots claim this plus actual travel costs.
Other Common Claims for Pilots
Pilots have more options.
Uniforms and Clothing
The FRE covers most uniform care. But if you buy special items not covered, claim them.
Protective gear or extra uniforms may qualify.
Training and Professional Costs
Self-funded training or courses may get relief if necessary for your job.
Union fees like BALPA: Claim part (often 67%).
Medical fees or checks: Sometimes claimable.
Equipment
Noise-cancelling headsets if employer does not provide: Claim capital allowances.
Other tools like calculators or stopwatches.
Luggage does not qualify.
Keep good records for these.
How to Claim and Report
Most pilots file Self Assessment if they have extra income or big claims. Or use form P87 for simple expenses.
Steps:
- Gather receipts and logs.
- Check your P60 for PAYE tax paid.
- Fill in the expenses section.
- Claim FRE £1,022 + £110 travel.
- Add actual costs if higher.
- Submit by 31 January.
You can claim back up to 4 years. For 2021/22, the deadline is soon in 2026.
HMRC checks claims. Keep proof for 6 years.
Tips from Real Pilot Experiences
We help pilots often. Here are key tips:
- Log every layover and travel date.
- Use apps for mileage and receipts.
- Claim FRE even if employer pays some.
- Check international rates for long-haul.
- Talk to expert before big claims.
One captain we worked with claimed missed years of FRE. He got a nice refund.
Another saved on overseas subsistence with right rates.
Common Questions from Pilots
Can I claim hotel if employer pays?
No need. It is tax-free.
What if layover is short?
Use day meal rates if over 5 hours.
Is FRE automatic?
No. You must claim it.
Training costs tax relief?
Sometimes yes if for current job.
How far back can I claim?
Up to 4 years usually.
Get Your Pilot Taxes Right
Travel and subsistence rules help pilots keep more pay. Claim smart. Use flat rates where easy. Keep records.
In 2026, HMRC still supports these claims. But follow guidance to stay safe.
At business accounting services, we know pilot taxes well. We handle FRE, subsistence, and travel claims for crew. Many save time and money with us.
Ready to check your claims? Reach out today. We can review your situation and help file. Your flying career deserves easy finances. Let’s sort your tax guide now.
