Subscriptions to BALPA (the British Airline Pilots' Association) qualify for relief under ITEPA 2003, s. 344 (annual subscriptions: List 3). This has been the case since 6 April 2003, as confirmed at List 3 - B.
Relief for these subscriptions is in addition to the flat rate expenses allowance considered below.
Flat rate expenses
Since April 2006, HMRC have agreed a flat rate expenses allowance (FRE) applying to all uniformed commercial pilots and co-pilots (including helicopter pilots). The scheme applies also to all uniformed flight deck crew working in the UK but does not apply to cabin staff (stewards and stewardesses).