Travel and expense policy (one page)

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1 Travel and expense policy (one page) Overview This Policy applies to all employees of the University including those employed by subsidiary companies: it does not cover self-employed persons or individuals not employed by the University seeking reimbursement from the University. The policy has been prepared in accordance with Income Tax and National Insurance Contributions (NIC) regulations and in consultation with Her Majesty s Revenue & Customs (HMRC). Travel and certain other expenses may be paid as non-taxable under a HMRC Dispensation Agreement as technically under UK tax law travel and other expenses paid to an employee by reason of their employment are normally considered as remuneration for tax purposes. This applies whether the employee incurs the costs personally and is subsequently reimbursed or where the employer pays the expenses direct on the employee s behalf. The dispensation can cover any business expense and benefit where there is a matching tax deduction. It simplifies the payment process for employees in that it removes their tax reporting requirements where ultimately there is no tax payable: it is effectively a notice of nil liability. However, it cannot cover an item where there would not be a matching Income Tax deduction. The University has negotiated a comprehensive Dispensation Agreement for business travel and other expenses with HMRC. It had to satisfy HMRC that no tax would be due in respect of the payments and benefits covered by the dispensation and that the University operates good control systems ensuring payments are within the terms of the dispensation. HMRC had to be satisfied that the expenses covered by the dispensation only reimburse employees for expenses incurred on University business. The University has also agreed a concession where there is a mix of business and personal travel. Provided claims are completed in accordance with the policy no additional Income Tax or National Insurance Contribution liabilities will arise and details do not need to be reported to HMRC on tax returns. Where there are exceptions to this it is explained for each expense type. Where there is a Benefit In Kind payment the University produces a P11D tax document and sends one copy to the employee and a copy to HMRC by 6th July each year notifying the value. The University also submits to HMRC details of the Income Tax and National Insurance it has paid on behalf of its employees annually through the Personal Settlement Agreement. Prior to booking travel or incurring expenses pre-trip approval must be obtained by the employee from the appropriate person who can authorise the expenditure. Where an expense claim is contemplated in respect of any item not included in this policy these should be discussed with the line manager who may seek the guidance of the Expenses Processor in Financial Operations. Complaints on the payment of expenses should be referred to the Payment Services Manager (Financial Operations). Contact with HMRC will be conducted by Financial Operations: under no circumstances must any employee approach HMRC direct in relation to expense claim policy. Claims procedure and payment Claims procedure It is University policy that employees are reimbursed the actual cost of expenses incurred wholly, exclusively and necessarily in the performance of the duties of their employment. Employees are expected to minimise costs without impairing the efficiency of the University and avoiding any unnecessary costs to the University. Expenses must be claimed using the Concur Expense System. All claims must be supported by original receipts (credit card statements/slips are not sufficient as they do not provide sufficient detail for HMRC). The exceptions where receipts are not required are explained for the expense type. Receipts must be placed in the Expense Receipt Envelope (usually stored in each Finance/General office) along with the header document and sent direct to Financial Operations for processing. Receipts will be retained within Financial Operations and made available to auditors as required. Envelopes can be obtained by ing Lisa Davies or Claire Jansons at Claims must be made within six months of the expense being incurred: those submitted after this will be referred to the Travel and Expense Services Manager for review. Where expenses are incurred in foreign currencies the procedure for conversion is explained in the currency and exchange rate section of the policy.

2 Petty Cash must only be used for small items of actual departmental expenditure (not employee expenses). The maximum amount that may be claimed in respect of any single item through the petty cash is 20. All employee expenses must be claimed through the Concur Expense System. Concur Expense Types The Concur Expense System has been designed to allow claims to be processed accurately and quickly. Various Expense Types have been set up in the system and below is an explanation of the Expense's Policy for each of them. When choosing an Expense Type the system automatically shows the fields that must be completed for a claim along with check boxes if applicable. Where gratuities have been incurred these should be included in the full amount field for the expense type but also recorded in the gratuities field. The Agresso Account Code is shown to ensure consistency if expenditure is incurred through other purchasing channels and to assist budget holders when reviewing financial reports for expenditure. Payment of Expenses Expenses via Concur are paid every two weeks by the University direct to the UK nominated bank account (i.e. the bank account used for your pay). All payments are in Sterling. Authorisation All the following requirements for authorisation of Expense claims must be complied with. The claim must be: authorised by an employee independent of the claimant and of any others benefitting from the expenditure authorised by an Authoriser who must be at an appropriate level of seniority* given the grade of the claimant and of any others benefitting from the expenditure The claim must not be: self-authorised by the employee authorised by a relative/dependent of an employee authorised by an employee benefiting from the expenditure. Claimant Pro-Vice Chancellor Dean Head of School Member of School Head of Professional Services Member of Professional Services Appropriate level of seniority* Vice-Chancellor, Chief Financial Officer or nominated delegate Pro-Vice Chancellor Dean, Pro-Vice Chancellor Head of School or nominated delegate Chief Financial Officer, Registrar or nominated delegate Head of Professional Services or nominated delegate The Chief Financial Officer and Director of Financial Operations reserve the right to review and if necessary refuse the nominated delegated authority. Any attempt to submit a false claim will be treated as a serious disciplinary offence. Roles and responsibilities It is expected that everyone who travels or approves travel on behalf of the University has read, understood and complies with the University Travel and Expense Policy. The roles and responsibilities of the Traveller, Expense Approver and Expense Processor are explained below: Traveller

3 Prior to booking travel the traveller must ensure that pre-trip approval has been given by the appropriate person (normally the budget holder). Whilst on University travel employees are expected to minimise costs and avoid any unnecessary costs to the University. When claiming expenses incurred whilst on travel to: complete the claim form accurately, within time limits, providing sufficient detail to enable the appropriate Expense Approver to review the claim, provide receipts in the Expense Receipts Envelope to the Expenses Processor in Finance, ensure that all foreign currency advances are properly allocated in the Concur Expense System and return any unused currency within the time limits. Identify any personal expenses. Travellers are expected to comply with the University Travel and Expense Policy at all times. Expense Approver To ensure that the expense has been properly incurred on University business and that it is within the University's Travel and Expense Policy. If satisfied that these criteria have been met, to authorise within their authorisation limits. If not satisfied that these criteria have been met to reject such requests for payments and take appropriate action with the claimant. (N.B. The designated approvers are maintained within the Agresso financial system NOT in Concur, which is only updated electronically from Agresso; if changes are required then the staff ids of the current approver/revised approver and the cost centre must be notified to the School or Departmental Finance Manager who will then manage the amendment through the Financial Reporting Team or the Business Systems Team) Where an approver feels that undue pressure is being put on them to approve a claim the approver should notify a more senior person within their school or Department e.g. Head of School. If there is no alternative, or the approver feels that they do not get appropriate support, they should contact the Internal Audit Service. Expense Approver Guide Expense Processor (Finance) To review claims for compliance with the University's Travel and Expense Policy including tax ensuring that the correct tax treatment is applied before processing. It is not their role to ensure that the claim has been incurred on University business or that the travel meets the necessary criteria or that the budget for that claim is sufficient to allow payment. Where necessary to investigate claims and discuss appropriately before processing. Travel expenses Hotel Accommodation Agresso Account Code 4508 Where gratuities have been incurred these should be included in the full amount field for the expense type but also recorded in the gratuities field Employees travelling on University business should obtain accommodation in a reasonable quality hotel (three star single occupancy room). When booking a credit card is required to secure the room booking, however the employee will normally make payment direct on checking out of the hotel as any queries can quickly be settled at this time. Where an individual has paid using their University Travel Card details of the expenditure will be imported into The Concur Expense System but the hotel bill must be itemised using the appropriate expense types. Employees should note that items of a personal nature, such as mini-bar drinks (except water) or video hire will not be reimbursed by the University and the expenditure must be shown as non-reimbursable on the Expense Type. However, employees are able to claim up to 5 (UK), 10 (Overseas) for Personal Incidental Overnight Expenditure including newspapers, telephone calls home and laundry. Further details can be found under those expense types.

4 Hotel Internet Costs Agresso Account Code 4510 Employees may claim internet costs when staying in hotels provided it is incurred for University business. This expense type will only appear in The Concur Expense System where hotel accommodation is claimed. Accommodation - Other Agresso Account Code 4508 Employees travelling on University business should obtain accommodation in a reasonable quality hotel (three star single occupancy room). However, where it is more economic other accommodation such as renting an apartment is permitted provided this is used for University business. Costs in respect of own accommodation cannot be claimed. A receipt must be obtained to substantiate the cost of the rental. Employees are able to claim up to 5 (UK), 10 (Overseas) for Personal Incidental Overnight Expenditure including newspapers, telephone calls home and laundry. Further details can be found under those expense types. Personal Overnight Expenses - 10 per night overseas Agresso Account Code 4510 Employees may claim for costs incurred of up to 10 per night free of Income Tax and National Insurance for each night spent overseas in respect of personal non-business expenditure: examples of such personal costs are buying newspapers, paying for laundry and telephoning home. Where the employee stays away for more than one consecutive night the rate is based on the total number of overnight stays i.e. four consecutive nights allows 40 before a benefit in kind is incurred. If there are exceptional circumstances and more than 10 per night is claimed the whole value (not simply the excess) is reported to HMRC as a benefit in kind on the tax document P11D at the end of the tax year. This is not a round sum allowance and the claim must be for actual costs incurred. Personal Overnight Expenses - 5 per night UK Agresso Account Code 4304 Employees may claim for costs incurred of up to 5 per night tax free of Income Tax and National Insurance for each night spent away from home in the United Kingdom in respect of personal non-business expenditure: examples of such personal costs are buying newspapers, paying for laundry and telephoning home. Where the employee stays away for more than one consecutive night the rate is based on the total number of overnight stays i.e. four consecutive nights allows 20 before a benefit in kind is incurred. If there are exceptional circumstances and more than 5 per night is claimed the whole value (not simply the excess) is reported to HMRC as a benefit in kind on the tax document P11D at the end of the tax year. This is not a round sum allowance and the claim must be for actual costs incurred. Non Reimbursable Expenses The University Travel Card should only be used for University business travel expenses. However, it is recognised that where business costs have been incurred using the card that there may be items of non reimbursable expenditure on the same bill that is imported into The Concur Expense System e.g. minibar. These must not be claimed from the University and must be allocated to this expense type and the box marked Personal expense do not reimburse should be ticked to confirm that reimbursement is not being sought Overnight Breakfast Rate Agresso Account Code 4501 Where an employee makes alternative arrangements to stay away from home overnight such as with friends or colleagues whilst on University business they may claim for costs of a breakfast unreceipted of up to 5 provided they have incurred that cost. If this is claimed hotel accommodation cannot be claimed. Provided the employee is away from the University for a 24 hour period this may be claimed in conjunction with the Overnight Lunch and Dinner Rate. This is not a round sum allowance and the claim must be for actual costs incurred.

5 Overnight Lunch Rate Agresso Account Code 4501 Where an employee makes alternative arrangements to stay away from home overnight such as with friends or colleagues whilst on University business they may claim for costs of a lunch unreceipted of up to 5 provided they have incurred that cost. If this is claimed hotel accommodation cannot be claimed. Provided the employee is away from the University for a 24 hour period this may be claimed in conjunction with the Overnight Breakfast and Dinner Rate. This is not a round sum allowance and the claim must be for actual costs incurred. Overnight Dinner Rate Agresso Account Code 4501 Where an employee makes alternative arrangements to stay away from home overnight such as with friends or colleagues whilst on University business they may claim for costs of a late evening meal unreceipted of up to 15 provided they have incurred that cost. If this is claimed hotel accommodation cannot be claimed. Provided the employee is away from the University for a 24 hour period this may be claimed in conjunction with the Overnight Breakfast and Lunch Rate. This is not a round sum allowance and the claim must be for actual costs incurred. Transport Definition of Business Travel The definition of business travel applies irrespective of the mode of transport. The interpretation by HMRC between private and business journeys is explained below. Private Journeys All journeys between home and the normal work location are regarded as private (ordinary commuting) and the costs of these journeys cannot to be claimed. The cost of travelling between an employee's home and normal place of employment is not an expense incurred "in the performance" of the duties of employment. The cost of the travel merely puts an employee in a position to perform those duties and is not incurred in actually doing the job. Irrespective of whether an employee has to attend work outside normal hours, e.g. at the weekends, this is considered to be a cost of ordinary commuting and cannot be claimed. An employee cannot turn what is really an ordinary commuting journey into a business journey simply by arranging a "visit" on the way from/to their normal base simply to get tax relief. HMRC are very aware that there is an opportunity to gain advantage from this treatment by arranging an incidental visit to another campus rather than having a business reason for the trip: in such circumstances the University will not reimburse the individual as it is considered private travel. The University provides all the facilities necessary for work to be carried out on its premises. An employee may claim to be home based but in essence the employee is working from home because it is convenient to them rather than a necessity of their employment and therefore does not qualify as home being the base rather than the appropriate University campus. Business Journeys All journeys away from the base campus on University business may be regarded as business journeys and the cost claimed with the exception of inter-campus travel explained below. Where a journey begins or ends at home the employee may claim the whole cost of that journey provided that it was carried out for business purposes and that it was necessary to travel from/to home rather than the University home base. Inter Campus Journeys The University provides Hopper Bus Services for intercampus travel and therefore for travel to other campuses where a direct service is provided mileage cannot be claimed except where the campus is more than three miles away. Where an employee travels direct to another campus directly from home this will qualify as a business journey provided that there is a clear necessity for them to visit that campus and that journey is in

6 excess of three miles. Air Fares Business Journeys must be booked using Cliqbook using the University Lodge Card. All business travellers are expected to travel on the lowest suitable airfare available. This should be Economy Travel unless the following situations apply: Premium Economy (where available) for daytime flights in excess of 6 hours. Daytime flights are defined as those completed within a day based on the departure time zone. Business Class where the flight is overnight and over 6 hours. It is more economic to travel Premium Economy or Business Class than Economy Class. The choice of airline must be based on value and not simply that it is the preferred carrier of the employee. Bus/Coach Fares Business Journeys should be booked using the contracted suppliers. Where fares are incurred direct these must be claimed using The Concur Expense System supported by receipts. Business Mileage Agresso Account Code 4500 Business Mileage may be claimed for all journeys that are incurred on University business: normal home to work mileage is defined as private mileage and cannot be claimed from the University. Inter-campus travel can only be claimed in limited circumstances. The mileage allowance that can be claimed is: Allowances from 6 April 2011 Type of Vehicle Mileage paid up to 10,000 miles in the tax year Mileage paid after 10,000 miles in the tax year Bicycle (own) 20p 20p Car (own) 45p 25p Car (reduced rate) 25p 25p Motorcycle (own) 24p 24p Lease Cars Allowances Irrespective or engine size and mileage Petrol Diesel LPG From 1 December February 2013 From 1 March May 2013 From 1 June 2013 to 31 August 2013 From 1 Sept November p 12p 11p 15p 13p 10p 15p 10p 12p 15p 10p 12p

7 From 1 December p 9p 12p Bicycles if bicycles are within the 12 month agreement under Salary Exchange mileage may not be claimed as they are owned by the University and rented to the employee. If after that period it is subsequently sold to the employee mileage may be claimed. Car/Motorcycle (own) drivers must before commencing the journey ensure that: their motor insurance cover extends to business use and the vehicle is roadworthy and is either less than three years old or has a valid MOT certificate and they hold a driving licence valid to drive in the country that they are driving on University business and they do not know of any medical reason why they should not drive. Employees who undertake journeys without satisfying the criteria may be considered to have committed gross misconduct. Car (lease) each year a P11D Tax Document is issued to HMRC disclosing the taxable benefit for the lease car: a copy is also provided to the employee The University will only reimburse claims where the employee is the driver. If the University reimbursed costs where a spouse etc is the driver it would be reimbursing costs incurred by a third party: this would require car insurance that covers for Hire and Reward. Emergency Call-Out Mileage Agresso Account Code 4500 Home to work mileage is not normally paid by the University as it is not a business journey but simply a journey allowing someone to be in a position to perform their duties. It does not matter that an employee attends work on a day that is not their normal work day it remains private mileage and cannot be claimed. However, there are circumstances where employees have to travel to work from home in an emergency and the University is prepared to pay that mileage. Normally HMRC consider such journeys as private and are subject to Income Tax and National Insurance and should be claimed in The Concur Expense System as Emergency Call-Out Non-Critical. However, where all the following conditions are met HMRC allow them to be paid free of Income Tax and National Insurance and should be claimed in The Concur Expense System as Emergency Call-Out Critical. The conditions that must be met are: On being called-out the employee must give advice on handling the emergency before starting the journey and Assume full responsibility for those aspects appropriate to the employee's duties from that time and The employee has a continuing responsibility for the emergency whilst travelling to the workplace. Car Hire & Car Hire Refuelling Agresso Account Code 4504 Where road journeys exceed 100 miles it may be more economic to use a hire car rather than claiming for business mileage. It is important that to minimise costs that the car is refuelled before it is returned to the hire company. A University Driver permit is required before a hire car can be driven. Commercial Services issue the permits and details of the scheme are available here. Where a car is hired overseas for one person a standard car only should be hired. Ferry Business journeys should be booked using the contracted suppliers. Where fares are incurred direct these must be claimed using The Concur Expense System supported by receipts. Guaranteed Lift Home Scheme Public Transport

8 Employees who are registered members of the scheme and due to unforeseen circumstances that lift is no longer available to travel from work to home may claim the cost of public transport to get home that day. Details of the scheme are available here. Guaranteed Lift Home Scheme Taxi Employees who are registered members of the scheme and due to unforeseen circumstances that lift is no longer available to travel from work to home may claim the cost of a taxi where public transport is no longer available or it is impractical to use it that day up to a maximum of 40 to get home that day. Details of the scheme are available here. Minibus Minibuses should be hired through the contracted suppliers. It is essential that the driver meets the necessary requirements to drive the minibus. In exceptional circumstance where such costs are incurred personally they may be claimed through The Concur Expense System. However, the driver requirements still remain as does the need to ensure adequate business insurance. Details of requirements to drive a minibus can be found here. Parking Charges Agresso Account Code 4510 Parking charges incurred as part of a business journey may be claimed through The Concur Expense System. Receipts are normally required, however if these are not available in instances such as paying by mobile phone proof is required by supporting credit card statement. The University will not reimburse any parking fines or costs for any other traffic offences committed whilst on University business. Rail Business Journeys should be booked using the contracted suppliers. Where fares are incurred direct these must be claimed using The Concur Expense System supported by receipts. Where employees have booked using Redspottedhanky and paid on their own University Travel Card they should ensure that they include both the confirmation and receipt in the expense envelope. All travel must be Standard Class except where the employee is on a Professorial or APM 7 grade or travelling with another employee of that grade. Railcard The University will reimburse the cost of a Railcard/Senior Railcard/Disabled Person Railcard where the cost of the card and subsequent combined travel is less than it would have cost without the card over the period covered by the card. Taxi The cost of necessary business journeys by taxi can be claimed through The Concur Expense System. However, it is expected that this should only be claimed where other forms of public transport are not available or impractical in the circumstances. Taxi Late Night from the University Where an employee's role frequently or regularly involves either early morning or late evening work they are expected to make their own transport arrangements at their own cost to and from the University: taxis will not be provided in such circumstances. However, by exception if there is a planned late night event or bar extension after 12pm it may be possible for the University to provide late night transport home at the discretion of

9 the line manager. Tolls & Congestion Charges Agresso Account Code 4510 Receipts are not required when claiming through The Concur Expense System as it is recognised that they are not always available. HMRC accept that no Income Tax or National Insurance Liability arises in such circumstances. Travel Cards (Public Transport) HMRC accept that no Income Tax or National Insurance Liability arises where Travel Cards are purchased and claimed through The Concur Expense System where it is more economic than buying several single journey tickets. Where it is not more economic single journey tickets should be purchased. Underground Receipts are not required when claiming through The Concur Expense System as it is recognised that the ticket can sometimes be retained by the underground ticket barriers. HMRC accept that no Income Tax or National Insurance Liability arises. Oyster Cards purchased for University use must only be used for business travel. Where employees have personal Oyster Cards they may only reclaim the cost incurred on business journeys. Meals Where gratuities have been incurred these should be included in the full amount field for the expense type but also recorded in the gratuities field Breakfast Agresso Account Code 4501 Employees away on University business either overnight or away from home before 6.00am may claim the cost of a breakfast. If an employee is at their normal place of work even before 6.00am the cost of a breakfast cannot be claimed. The Concur Expense System only allows breakfast to be claimed for meals eaten before Midday otherwise it must be claimed as either as lunch or dinner. Lunch Agresso Account Code 4501 Employees away from their normal place of work on University business during lunch time may claim the cost of a lunch. However, if an employee is at another University of Nottingham campus they should make use of those catering facilities and cannot claim the cost of a lunch. The Concur Expense System only allows lunch to be claimed for meals eaten after Midday and before 5pm otherwise it must either be claimed as breakfast or dinner. Dinner Agresso Account Code 4501 Employees away from their normal place of work after 8pm on University business may claim the cost of a dinner. If an employee is away from home overnight this may be claimed if incurred after 5pm. If an employee is at their normal place of work (even after 8pm) dinner cannot be claimed including on their way home. The cost of a meai cannot be claimed if an employee incurs the cost when they are within a reasonable

10 travelling distance of home. The Concur Expense System only allows dinner to be claimed for meals eaten after 5pm otherwise it must either be claimed as lunch or breakfast. Up to two alcoholic drinks may be claimed if consumed with dinner. Drinks bought in hotel bars cannot be claimed. Field Trip Subsistence Agresso Account Code 4501 When an employee is on a University Field Trip it may be more economic and practical to buy food from a local shop and prepare themselve rather than eating at a local restaurant. In such circumstances the receipted cost may be claimed for the whole period. However, where food is purchased to be shared with others their details must be recorded. Refreshments Agresso Account Code 4501 Employees away from their normal place of work on University business may claim the cost of reasonable refreshments such as tea, coffee, water and soft drinks incurred during that time. Entertainment Where gratuities have been incurred these should be included in the full amount field for the expense type but also recorded in the gratuities field Business Entertainment Agresso Account Code 4520 Where non-university employees are entertained by University employees as part of University business full details of the business guest must be completed including the organisation that they are representing. The ratio of University employees to business guests must be reasonable and justifiable if challenged by HMRC. If there are no business guests present the cost must be claimed as either Staff Entertainment or Employee Entertainment as it cannot be business entertainment. Staff Entertainment Agresso Account Code 4521 HMRC allow organisations to provide staff entertainment to their employees provided it is open to all employees and a regular event and full details of those attending are recorded. It is impractical for the University to have an event open to all employees and therefore the University has agreed with HMRC that provided it is open to everyone in the department or work unit it qualifies whereas simply inviting a few selected employees does not. A regular event must be at least annual such as a Christmas function: it cannot be a one-off event. Where such functions are held a maximum of 50 per attendee (including spouses, partners etc) per annum is allowed and must be affordable within that areas budget. Employee Function Agresso Account Code 4522 Where entertainment functions are held that do not meet the criteria of Business Entertainment or Staff Entertainment they are classed as an Employee Function and subject to Income Tax and National Insurance. However, rather than taxing all individuals attending the function the University has agreed with HMRC that it will pay the Income Tax and National Insurance on behalf of attendees. Those costs will be charged to the same project code as the cost of the function. Where costs are claimed through The Concur Expense System details will be collated as part of the claim completion. However, where costs have been incurred either through Agresso or on the University Purchasing Card details must be provided to Finance on the Employee Function Form (EFF1) so that the correct amount of Income Tax and National Insurance can be paid to HMRC. Retirement Function

11 Agresso Account Code 4523 HMRC consider retirement functions not to be regular and therefore do not qualify as allowable tax free under current legislation. However, rather than taxing all individuals attending the retirement function the University has agreed with HMRC that it will pay the Income Tax and National Insurance on behalf of attendees. Those costs will be charged to the same project code as the costs of the function. Where costs are claimed through The Concur Expense System details will be collated as part of the claim completion. However, where costs have been incurred either through Agresso or on the University Purchasing Card details must be provided to Finance on the Retirement Function Form (RFF1) so that the correct amount of Income Tax and National Insurance can be paid to HMRC. Team Building Events Agresso Account Code 4524 HMRC recognise that Team Building Events are a normal part of business. However, where there are non-business elements that are included as part of the event they consider that element to be subject to Income Tax and National Insurance. Where the event is a mix of both business and non-business and the cost is incurred with a single event organiser costs must be apportioned between the business and non-business elements if they cannot be separately identified. If costs are incurred separately between the business and non-business elements these values should be used for itemisation in The Concur Expense System. An event may be wholly business if it consists of only workshops or team building exercises etc but where there are other elements such as spa treatments etc these must be treated as non-business. Where food has been provided as part of the event this should be treated as business whereas food provided after the event such as a meal afterwards should be treated as non-business. However, rather than taxing all individuals attending the Team Building Event the University has agreed with HMRC that it will pay the Income Tax and National Insurance on behalf of attendees. Those costs will be charged to the same project code as the costs of the function. Where costs are claimed through The Concur Expense System details will be collated as part of the claim completion. However, where costs have been incurred either through Agresso or on the University Purchasing Card details must be provided to Finance on the Team Building Event Form (TBEF1) so that the correct amount of Income Tax and National Insurance can be paid to HMRC. Office expenses Items such as stationery etc should be purchased using the normal University purchasing channels and not through The Concur Expense System. However, it is recognised that during travel such costs may have to be incurred whilst on the trip. Such costs should be fully supported by receipts and claimed under the following expense types: Courier - Agresso Account Code 3803 Postage - Agresso Account Code 3803 Printing/Photocopying - Agresso Account Code 3804 Stationery - Agresso Account Code 3801 Communication Fax Agresso Account Code 4313 Where it is necessary to send a fax whilst travelling on University business receipts should be obtained where possible, if not available the comments box must be completed. Home Business Telephone Agresso Account Code 4313 In exceptional circumstances where a University mobile telephone is not suitable and therefore it is essential that an employee is provided with a specific business telephone at home for University business and subject to the discretion of the Head of Department the University may allow subscription to those services. However there are very strict conditions to allow it free of Income Tax and National Insurance. Those conditions are: The University must subscribe to the service and not the employee. There is a clear business need for the University to provide the employee with a telephone line for the making and receiving of business

12 calls and faxes that are vital and central to their role. The department has procedures to monitor, control and minimise the cost of private use. If there is significant private use those call costs must be reimbursed to the University There is no intention to reward the employee. As the University is the subscriber telephone charges will be paid direct by the University and do not need to be reimbursed through The Concur Expense System. Home Internet Costs Agresso Account Code 4313 When it is essential that access to the internet is necessary at home for University business and subject to the discretion of the Head of Department the University may allow subscription to those services. However there are very strict conditions to allow it free of Income Tax and National Insurance. Those conditions are: The University must subscribe to the service not the employee. The employee needs to perform some of their duties at home. There is a clear business need for the University to provide the employee with internet access and forms a central part of their duties. The University has no intention of rewarding the employee. Private use is insignificant and does not affect the cost of the service. As the University is the subscriber internet charges will be paid direct by the University. However, there may be other limited circumstances where the employee is the subscriber but all the other conditions are met and those charges are claimed through The Concur Expense System: these are subject to Income Tax and National Insurance. Internet providers may provide a composite bundle including internet, television and telephone. In addition to the monthly invoice that may only show a bundle price employees must include evidence from the provider of the internet portion of the cost so that this may be reimbursed. Home Telephone Calls Agresso Account Code 4313 Where telephone calls are incurred on University business such costs may be claimed provided an itemised claim is made. Internet Roaming Fees Agresso Account Code 4313 Employees may claim internet costs incurred whilst at airports or cafes etc provided it is incurred for University business. Any private use should be insignificant and employees claiming reimbursement must tick the box in the Concur Expense System to confirm this. Mobile Phone Calls Agresso Account Code 4313 University mobile telephones are supplied only where a specific operational need arises. Such telephones should not be used for private purposes. Where private use is made of the equipment the employee will be required to pay to the University the cost of the calls made. The exception to this is when an employee is away from home on University business in such cases reasonable private calls may be made to home. The University will not reimburse employees for hiring, leasing or purchasing such equipment of their own, irrespective of whether the equipment is installed in a University vehicle or in an employee's private car, or neither. Where call costs have been incurred using an employee's s) private mobile phone costs may be claimed provided they are supported by an itemisation of calls when claiming reimbursement. Telephone Card Agresso Account Code 4313

13 If an employee claims for a telephone card through The Concur Expense System it is subject to Income Tax and National Insurance unless it is fully itemised on the claim. Fees Bank Fees Agresso Account Code 4306 Where an employee incurs charges for cash advances when using their University Travel Card they may reclaim that cost using this expense type. The University will not reimburse interest charges incurred on the University Travel Card as it is the employee's responsibility to ensure that both credit card payment and expense claims are submitted on time. The University will not normally reimburse bank fees to employees. The only exception where they may be claimed is when an error by the University results in bank charges being incurred by the employee that otherwise the employee would not have incurred. Employees are expected to minimise such charges. Where such fees are reimbursed proof of those fees must be submitted in lieu of a receipt. Currency and Exchange Rate Fees Agresso Account Code 4306 Where overseas expenses are incurred using the University Travel Card it is imported automatically into The Concur Expense System showing both the foreign currency and Sterling value. Where an employee has used their own personal credit card overseas they should claim in the foreign currency and amend the exchange rate in The Concur Expense System when completing their expense claim to that shown on their credit card statement: the credit card statement must be provided as proof of the exchange rate. Where overseas expenses have been incurred in cash The Concur Expense System calculates the exchange rate automatically using OANDA as all reimbursements to employees are in Sterling. Where an employee has been given a foreign currency advance they should use the rate given at issue by the Cashier throughout the advance claim procedure. If there are any other exchange rate losses that the employee can prove they should use this expense type along with proof of their loss. Passport and Visa Fees Agresso Account Code 4510 Employees who incur visa fees specifically for University business travel or by necessity of their travel arrangements require a second passport are able to make a reimbursement claim through The Concur Expense System. Booking Fees Agresso Account Code 4510 Employees should claim the cost of travel booking fees if personally incurred using this Expense Type. Other expense types Books Agresso Account Code 3900 Books should be purchased using the normal University purchasing channels and not through The Concur Expense System. However, it is recognised that during travel such costs may have to be incurred whilst on the trip.

14 Conferences, Training Courses Conferences: Agresso Account Code 4503; Training Courses: Agresso Account Code 4314 Employees may need to attend courses and conferences to perform their duties effectively. The University provides a range of training courses in-house and where it is necessary for employees to travel to attend these courses the normal rules for business travel apply. The University will pay the cost of external courses where the training leads to the acquisition of knowledge or skills which are necessary for the duties of employment or directly related to increasing effectiveness in the performance of the employee's present or prospective duties at the University. Where either of these conditions is met the University may agree to bear the cost of the course fees. When attending overseas conferences, it is expected that the employee will perform a work element, such as presenting a paper or representing the University at fairs. Employee Meetings Agresso Account Code 3610 Refreshments and Working Lunches provided by the University during a meeting are not regarded as taxable by the HMRC. Where a meeting has concluded and attendees have a meal immediately afterwards it cannot be classed as part of a meeting, it is entertainment. If only employees attend the cost should be claimed under Employee Entertainment but if external people are involved it should be claimed under Business Entertainment. Entrance Fees Agresso Account Code 3410 Employees should claim the cost of entrance fees if personally incurred using this Expense Type. Equipment Hire Agresso Account Code 4020 Equipment should be hired using the normal University purchasing channels and not through The Concur Expense System. However, it is recognised that during travel such costs may have to be incurred whilst on the trip. Equipment Purchase Agresso Account Code 4000 Equipment should be purchased using the normal University purchasing channels and not through The Concur Expense System. However, it is recognised that during travel such costs may have to be incurred whilst on the trip. The equipment is the property of the University. Equipment Repair Agresso Account Code 4040 Equipment should be repaired using the normal University purchasing channels and not through The Concur Expense System. However, it is recognised that during travel such costs may have to be incurred whilst on the trip. Eye Test, glasses etc Agresso Account Code 3412 Employees under the Display Screen Equipment Regulations may request an eye and eyesight test. The requirements and procedures can be found at:

15 Boots will invoice the University direct and therefore employees do not need to reclaim any costs through The Concur Expense System. Gifts to employees Agresso Account Code 4304 Gifts (flowers, fruit, chocolates etc) up to 30 may be claimed (without any tax issues) where the costs have been incurred for an employee on the birth of a child, bereavement, retirement, resignation or illness. The name of the recipient of the gift must be completed in The Concur Expense System. Provided the total cost does not exceed 30 there are no Income Tax and National Insurance issues. However if the gifts in total exceed 30 HMRC regard these as a benefit in kind on the recipient. However, rather than taxing the recipient the University has agreed with HMRC that it will pay the Income Tax and National Insurance on their behalf. Those costs will be charged to the same project code as the costs of the gift. Where costs are claimed through the Concur Expense System details will be collated as part of the claim completion. However, where costs have been incurred either through Agresso or on the University Purchasing Card details must be provided to Finance on the Gifts and Flowers in Excess of 30 Form (GFO1) so that the correct amount of Income Tax and National Insurance can be paid to HMRC. Goodwill Business Gifts Agresso Account Code 4304 It is accepted that in certain circumstances goodwill gifts will be given to third parties as part of normal business. This policy does not prohibit normal and appropriate hospitality given to third parties. However consideration should be given as to whether the gifts and hospitality are bribes if they are given or received with the intention of influencing business decisions under the Bribery Act. Goodwill Gifts given as a token of appreciation Agresso Account Code 4304 On occasion it may be appropriate to give a small gift to a host as a token of appreciation for the hospitality that has been received. HMRC accept that provided the gift is minor e.g. a reasonable bottle of wine, chocolates and flowers may be given then no tax issues exist. Inoculations Agresso Account Code 4312 Employees who incur the cost of inoculations specifically for University business travel by necessity of their travel arrangements are able to make a reimbursement claim through The Concur Expense System. Periodicals and Journals Agresso Account Code 3403 The University will make available to employees publications that are necessarily used in the performance of their duties. All subscriptions to academic and other journals must be paid through the Payments Centre on the production of an invoice. In the circumstances where a journal subscription is only available to a member of a body but the journal will be made available to the rest of their colleagues such costs may be reimbursed. Relocation Costs Agresso Account Code 4310 Employees may be offered assistance towards relocation when joining the University or taking a new post at another location. HMRC consider that to qualify the employee must move by the end of the tax year (6 April) following the year of appointment. In exceptional circumstances this may be extended if formal approval is given by HMRC when applied for by the University. Not all items involved in relocating are allowed to be paid tax free and further details can be obtained from the Expenses Administrator. In addition costs in excess of 8,000 are reported to HMRC on the Tax Year-end Form P11D as they are counted as a benefit in kind. Relocation costs cannot be claimed through the Concur Expense System, further details can be found on the Human Resources workspace

16 Room Hire Agresso Account Code 4304 Room Hire should be arranged and paid for using the normal University purchasing channels and not through The Concur Expense System. However, it is recognised that during travel such costs may have to be incurred whilst on the trip. Travel Cash Advances When a Staff Travel Cash Advance may be requested A request for a Staff Travel Cash Advance will only be approved provided all the following conditions have been met: It is for the individual requesting the advance who is also the business traveller It is in respect of overseas University business travel It is for foreign currency It is to cover out of pocket expenses that cannot be paid on a University Travel Card/Personal Card. (See the Cash Advance Reference Guide for further information and/or the Cash Advance Quick Start Guide) How to apply for a Travel Cash Advance Where to collect a Travel Cash Advance Information whilst on Business Travel How to reconcile a Travel Cash Advance How to repay any outstanding Travel Cash Advance Please note that Financial Operations require a minimum of two weeks notification before an advance may be collected. Approved foreign currency advance requests are collected from the Cashier's Office in Portland Building at University Park. How to apply for a travel cash advance A request should be made using The Concur Expense System. When an advance is requested it will be reviewed and if appropriate authorised by Financial Operations. If the request is successful the employee will be notified that it is available for collection. It is essential that the advance is applied for at least two weeks before required so that we have time to authorise the request and so any foreign currency can be ordered. When applying for a Travel Cash Advance it is essential to provide the following information, failure to do so will result in the request being rejected: In the "Cash Advance Request Name" Box payroll number trip name In the "Comments" Box: details of the reason for the advance dates of travel destination project code how the advance should be paid i.e. currency. Before submitting an advance request please ensure that all information is provided or your request will be rejected If your request is rejected please review the comments which will explain why it has been rejected and what you need to do. Once you have made the alterations please resubmit your advance request.

17 Where to collect a travel cash advance The foreign currency should be collected from the Cashiers Office at the Portland Building, University Park. When the advance is issued the employee will be given the exchange rate to use when claiming expenses so that they are not affected by the movement in exchange rates. Information whilst on Business Travel Whilst on business travel it is important that employees are aware of the following information: Only current issue notes (not coins) in good condition will be bought back by the bank, therefore old, damaged, defaced or poor quality notes should be used up first in the local country The bank applies restrictions to which denominations of notes it will buy back; for specially-ordered currencies users should be aware that when they return the balance of a cash advance there may be occasions when small notes will NOT be credited by Cashiers so they should try to use these up first in the local country Any surplus Pakistan and Syrian notes will not be bought back by the bank A maximum of 200 BSD (Bahamian dollars) can be advanced due to the low legal export from the Bahamas A maximum of 1,000 EGP (Egyptian Pounds) can be advanced due to the low legal export from Egypt How to complete a travel cash advance Unable to render {include} The included page could not be found. How to repay any outstanding Travel Cash Advance Unspent advance currency must be returned to the Cashiers Office, Portland Building University Park Campus. However, if you have small value coinage (upto the value of 5) to reconcile your advance use the expense type Currency Exchange Fees and in the comments box enter the comment Sundry coins not returned/donated in charity box : you do not need to return the low value coinage to the University. If the value is over 5 all currency (including coins) should be returned to the Cashiers Office where you will be given a receipt for the full value returned to allow you to complete your expense claim. Unused currency must not be returned in the Expense Receipt Envelope. Business & Personal Travel Overview Definitions of Travel Booking and paying for combined business and personal travel Specific Costs Insurance Requirements Overview The University recognises that employees, on occasion may wish to incorporate personal travel linked to business travel, whether this is simply for the individual or includes family members. It is important to understand that there are Income Tax, National Insurance, Travel Insurance, payment and cost implications to consider. Therefore, employees must know the difference between solely business travel and where a combination of business and personal travel exists. HMRC s standard position is that where an element of personal travel exists (even if linked to business travel) that the whole cost of the trip is subject to Income Tax and National Insurance as there is a duality of purpose i.e. it is not solely business travel. However, the University has negotiated an agreement with HMRC, that provided the traveller fully complies with the conditions below they avoid Income Tax and National Insurance.

18 The overarching principle of the agreement is that the University must only pay the cost of business travel that would have been incurred if solely business travel had been made. HMRC will only allow the concession provided that they are satisfied that suitable polices are in place, that are enforced, clearly monitored and available for inspection. The University as part of its governance must also ensure that it is not contributing to any personal travel. Therefore, it is essential that employees understand what constitutes solely business travel and what constitutes combined business and personal travel. Definitions of Travel Business Travel Travel where an employee travels directly on University business and then returns directly to their original destination once the business has concluded. However, it is acceptable to allow additional time where a more economic return cost option is available. It allows time (where applicable) for employees to travel prior to the business commencement so that they are able to undertake University business as necessary. Business and Personal Travel Travel where an employee travels on University business then extends that trip for personal reasons by beginning earlier or returning later than necessary, or Travels onward to a further destination for personal reasons and returns back from that second destination, or Travels with family members for personal reasons whilst on University business, The primary purpose for travel must be for University business. Personal Travel is only permitted where it does not impact on University business requirements. Booking and paying for combined business and personal travel Where costs of combined travel are higher than solely business travel Where costs are incurred jointly for combined travel the employee must personally pay any cost in full and reclaim the business element only. The University will not pay any costs direct and then seek reimbursement from the employee. Employees must investigate and book their own travel through the contracted suppliers where a personal element is involved. Where costs of combined travel are lower than solely business travel Where costs are incurred jointly for combined travel the employee must personally pay any cost in full and reclaim the business element only upto the value of cost actually incurred. The University will not pay any costs direct. Employees must investigate and book their own travel through the contracted suppliers where a personal element is involved. The University Travel Card must not be used for combined travel in accordance with the Travel Card Policy that states personal expenditure must not be incurred on the card. When submitting an expense claim for travel costs where there is a personal element in the travel the drop down box Personal/business must be selected on the claim header. It is essential that the employee includes in their expense envelope proof of the cost that would have been incurred if solely business travel had been made: failure to provide this will result in the payment being treated as subject to Income Tax and National Insurance. Proof must be sufficient to satisfy HMRC i.e. the cost of the flight if the length of the travel had not been extended for personal reasons. The business cost must be based upon the lowest available cost to fulfil the business requirement. Specific Costs The University has agreed with HMRC the following specific points: Hotels - where an employee stays in a hotel of a suitable standard the University will reimburse that cost provided it is for business travel. If an additional cost is incurred for an extended stay or for a larger room to accommodate others or an additional room is booked, then the employee must pay the full cost personally and only reclaim the business element. Meals the University will only pay the actual cost of meals incurred on University business by the employee and not by any non-business travellers. HMRC insist that costs must be the actual costs incurred by the employee on business and not apportioned

19 Meals taken whilst undertaking personal travel will not be reimbursed. Car-hire Employees should only hire a car suitable for business travel. However, if they hire a larger car for additional non-business travel that additional cost must be incurred by the employee including the cost of insurance. Air travel there are a number of points to consider: Where an employee is travelling on business and wishes to be accompanied by family members for personal reasons they have the following options: i) book their own business travel using the University systems and arrange their family s travel outside the University system, ii) book the whole journey using the off-line provider American Express Business Travel. Employees must ensure that they are advised from the outset that the trip is combined business and personal travel so that they manage the booking accordingly. They will be able to charge the business element to the University Lodge Card and take a payment using a personal credit card for the personal element. All other business travel that is combined with a personal element must be booked offline with American Express Business Travel, personally paid in full and the appropriate business element reclaimed. Insurance Requirements The University Business Travel Insurance Policy covers UK employees (not dependants) for business travel booked in accordance with the University s Travel and Expense Policy. Travellers combining business and personal travel are strongly advised to have their own travel insurance in place for the duration of the whole trip: it is not possible to purchase travel insurance for part-trips. The personal travel insurance would then run parallel to the University policy. If the event that caused the delay takes place after the traveller would otherwise have returned from a standard business trip, then it will not be the University policy that meets the claim. Other expense information This section explains other important information that whilst do not have an Expense Type in The Concur Expense System are important requirements for tax. Club Membership Subscriptions The University will not pay on behalf of, or reimburse to employees, the costs of any membership or annual subscriptions in respect of clubs or other organisations irrespective of whether membership is used in the furtherance of University business. Where a conference registration is greatly reduced by obtaining a membership the department should consider taking out a group or individual membership paying via the departmental one off purchasing card. Compensation/reimbursement Where compensation including monies, gift vouchers and credit notes (other than meal/refreshment vouchers) are given to/applied for by the University business traveller for any reason this must be declared to their line manager. Where the employee has already been refunded for an item of expenditure by the repayment of an expense claim, then any related re-imbursements belong to the University and not the employee. Line managers must liaise with the Head of School to discuss the individual circumstances of the re-imbursement if the traveller believes it should be retained by them for any reason. The Head of School must contact the Chief Financial Officer/Procurement Director to discuss individual cases. Where it is decided that it is not appropriate for the employee to retain the compensation direction will be given to repay the University. EU Framework Funded Claims When the University claims reimbursement from the European Union on Framework Funded claims they may be not paid unless they meet their very strict conditions. Those conditions state: "the costs must be used for the sole purpose of achieving the objectives of the project and its expected results, in a manner consistent with the principles of economy, efficiency and effectiveness." It is essential to be aware of this requirement as in the past claims have been rejected from them on such items as telephone charges and postage as they consider these costs to be covered by overheads.

20 Lease cars The University has a Car Leasing Scheme that enables employees who meet the necessary criteria below to be allocated a lease car: Car Lease Manual Low Value Expense Items On an expense claim an employee may aggregate small value items (under 2) into one claim line upto a maximum value of 20 provided the items are of the same expense type. Receipts are still required in accordance with the Travel and Expense Policy. Professional Subscriptions The University will not pay the cost of any annual subscriptions. However, where the subscription relates to employees' duties within the University they may be able to obtain tax relief on the subscription paid in each tax year by applying direct to the HMRC or incorporating the amounts in their tax return. Subscriptions that qualify. Receipts and Tax Receipts Tax Receipts are required for costs incurred in the United Kingdom to enable VAT to be recovered (subject to the VAT status of the project code). A VAT receipt must contain the VAT number along with details of the expenditure. If the receipt does not contain this information or is for costs incurred overseas the drop down box selected should simply be receipt in the Concur Expense System. HMRC expect reimbursed expenses to be supported by receipts otherwise they consider the reimbursement to be subject to Income Tax and National Insurance (exceptions are explained within Expense Types). However, if you lose a receipt or have been unable to obtain one it is essential that this is explained in the comments box when claiming in The Concur Expense System. Spouse Travel The University will not normally meet the cost relating to the spouse/partner of an employee who accompanies the employee on a business trip as this is considered to be a benefit in kind by HMRC. However, in very exceptional circumstances where there is a specific business need for a spouse/partner to travel with the employee pre-trip authorisation must be obtained from the Chief Financial Officer. Travel Card A University Travel Card is provided for employees where appropriate for use on University business travel; full details can be found on the travel and expense workspace. Employees are able to withdraw cash on their University Travel Card for business purposes only (provided that they have been given prior permission to do so); they must not withdraw cash for personal use. The Travel Card is for use on University business travel only it is not interchangeable with the University Purchasing Card. Charges for cash withdrawals (including foreign currency charges) must be claimed using the Bank Fees Expense Type. Where an employee has withdrawn cash they must not enter that as a separate item on the Concur Expense System but provide details on the system (with receipts) as required for any other expenditure and allocate that cost to the appropriate expense type. Uniforms The University will only issue uniforms where a specific operational need exists. This may be due to health and safety needs or alternatively where the staff will have a direct contact with customers and need to present a suitable image. Uniforms must not be worn for non University activities and failure to comply will be considered to be a disciplinary offence. Uniforms must have the University logo permanently and prominently displayed where appropriate. Vans and other University Owned Vehicles Some employees are provided with use of a University vehicle for the purpose of carrying out their employment duties. Where vehicles are provided the employee is not permitted to use the vehicle privately. Any use of the vehicle other than business travel will be regarded as a serious disciplinary issue and would also be reported as a benefit in kind to HMRC on the employee Tax Year-end Form P11D. University vehicles must

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