Tax Rebates for Uniform / Equipment Purchase by CFAV


#1

I await someone telling me where the flaw is in my reasoning (it was a bit of a eureka moment for me: but someone-else must have thought of this before me).

Here’s my logic:

As CFAVs, we are not classed as employees, but the renumeration/VA/MTDs we are allowed to claim is taxed in exactly the same way as any secondary employment (usually B000R full basic rate, for those who already have a main income).

HMRC have a well-established system of income tax allowances and rebates for individuals who have to pay for their own workwear and/or PPE etc

Even if it were just in the context of No3 MTP combat clothing/boots/waterproofs etc (so: Safe Systems of Work/RAMS-relevance)…why on earth would CFAVs not
be able to claim tax relief on this?

I am being entirely serious.

Crown servants (effectively, for all practical purposes) serving in Her Majesty’s Cadet Forces, being taxed by Her Majesty’s Revenue & Customs, and NOT being issued with the specified compulsory clothing & personal protective equipment by Her Majesty; but: being required to personally-purchase such items.

The reason we could not claim tax relief on this would be…precisely what?

In your own time, at the target ahead, carry-on.


#2

Because it is a hobby and you are not providing a professional (by the definition) service?


#3

Uniform allowance mate!

If you are putting it in your self assessment let me know if you succeed :wink:


#4

@Rumpole No, that’s a reductionist defence which bears no examination whatsoever.

As a CFAV, you are providing (by definition) a qualified/certified service, on an authorised duty basis, as an agent of the Crown (and in possession of either a commission, a warrant, or an appointment). Otherwise you couldn’t be there, in a responsible capacity.

There is a requirement under the HASAWA and a certain Air Publication 1358C (which must be approved of by Her Majesty’s delegated authority via the AFB) for specific items of clothing to be worn, in a stated manner: but these items are NOT provided for you.

Therefore you must pay for these items of No3 uniform (unless you are one of the small cadre of CFAVs within RAFAC that are entitled to a personal issue of No3 MTP…which is an exception that helps support my overall proposition).

Next please… !-)


#5

@SecretSquirrel - UUA suffers from inadequacy of amount, but it also serves the useful purpose of supporting my proposition.

A responsibility to recompense a CFAV (at least to a reasonable and sufficient degree) is not discharged by the payment of a token sum. UUA is for hosiery, minor repairs, replacement buttons, and a shirt or beret when your parent station is hundreds of miles distant.


#6

I successfully have a tax amendment to my tax code which provides for the flat rate allowance for uniform upkeep.
I have had this for several years now.

This is in addition to the same for my main job.

Easy to set up.

Simply call HMRC.
Ask to add a flat rate job expense.

If you pay tax on earnings what ever they want to call it then you are entitled to tax relief on it.


#7

Excellent!

So just to be clear: do you mean that you’ve managed to register an ongoing claim with HMRC as a current PAYE tax-payer (ie an otherwise-employed prole like most CFAV) in respect of the actual costs you incurr in repairing / replacing the uniform and related PPE required to be worn in the efficient discharge of your duties as a CFAV?

And therefore: does this increase the Personal Tax Allowance Code you have on the earnings from your non-Cadets day-job?

Or does it convert your horrible B000R basic-rate tax-code (for payments received from RAFAC) into something annually reasonable (eg £100GBP)??


#8

2nd one


#9

I’m just about to submit my return and this year is the first year I have cadets as an “employer” to return. I will be adding £60 as an expense as the standard uniform fixed rate exemption and don’t expect it to be an issue.

What I was wondering was if I can claim the difference between what I get paid for mileage allowance for travelling and the official 45p/mile rate the tax office use?

Come to think of it, am I meant to declare all the mileage/HTD payments on my return I wonder? With the matching refunds?


#10

I did it for some kit a few years back, I’m self employed so claimed it as a work expense.


#11

You can’t claim for HTD but you can for F1771 expenses; do it every year and it’s worth it, but I do a fair bit of extra mileage over and above normal miles.


#12

You are a volunteer that is undertaking that task of your own free will, not being an employee who is required to undertake that task. The operative word is ‘volunteer’ not employee, if you were employed through a contract of service and renumerated as such as a paid employee then you have to be supplied with the required equipment as a matter of course. As you only receive a ‘volunteers allowance’ then you don’t.

You could try it but you will be unsuccesful.


#13

But you pay income tax and national insurance with a minimum contracted commitment…


#14

According to the ACO it is an allowance. Any secondary income is taxed as standard by HMRC. it would be interesting to take adivce whether their is a case at either an employment tribunal or tax tribunal, if you have the money.


#15

They can call a spade a stick but it’s still a spade!


#16

The ACO is calling it four candles but you can’t dig with them. In the ACOs eye it’s an allowance. seriously, the main point is that undertaking any outside the squadron activity is not mandatory.


#17

All ready been down that route, regardless of whether we are classed as volunteers as we get paid, taxed etc regardless want the RAFAC say we are it is still classed as taxable income.
Enquire ref allowance on clothing advised that the MOD have an agreement with HMCR that a eminent of our pay covers uniform so we cannot claim tax relief.


#18

I did get the allowance last year on my SA. I also claimed the mileage rate difference on any mileage I did that wasn’t HTDs. Got back 75+% of the tax I paid on VA. It’s really easy there’s an online form if it’s under £2500, or SA if it’s over.


#19

No, that’s Uniform Upkeep Allowance which is being referred to. That’s for incidental repairs, minor replacements, consumable items, dry cleaning.

As an official Crown CFAV, you are required to discharge your duties in a safe, effective and compliant manner, and in accordance with all relevant legislation and regulations.

If Her Majesty is unable to provide you with free issue of items of basic correct pattern work clothing and personal protective equipment, then it is your obligation to buy them.

And this means there is an inarguable expectation that Her Majesty’s Revenue & Customs must reflect that purchase with a commensurate (not a token) sum via tax relief.

We’re not talking about major expenses: only the basic items of uniform that you are required to wear, by regulation and for Safe Systems of Work.


#20

Same answer to that question as we are lumbed in with regular/reservist they are told that uniform etc is provided free and that an allowance is built into pay/remuneration.
What I am doing is claiming for the difference in what we get paid for travel against the government allowance. Will see what happens.