Date Ratified 03/12/2012 Human Resources Committee Review Date 01/12/2014 Director of Finance and Information Expiry Date 02/12/2015 Withdrawn Date

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1 Policy No: OP7 Version: 4.0 Name of Policy: Submission of Staff Expenses Policy Effective From: 18/12/2012 Date Ratified 03/12/2012 Ratified Human Resources Committee Review Date 01/12/2014 Sponsor Director of Finance and Information Expiry Date 02/12/2015 Withdrawn Date This policy supersedes all previous issues. Submission of Staff Expenses Policy v4

2 Version Control Version Release Author / Ratified By / Date Reviewer Authorised By 1.0 Jan 01 JCC/TPF Jan 03 Changes (Please identify page no.) 2.1 Dec 05 Pam Oliver JCC/TPF Dec 05 Claims for reimbursement must be made within 3 months /12/2009 Pam Oliver JCC/Lynne Hodgson, DOF /12/2012 Elizabeth Storey HR Committee Sept 09 Introduction of one expenses form to replace the Frequent user and General user forms. New certification boxes introduced. Some other minor amendments. Changed into new Trust policy format. 03/12/2012 Change of policy name and full revision following implementation of electronic expenses system. Submission of Staff Expenses Policy v4 2

3 Contents Section Page 1 Introduction Policy scope Aim of policy Duties (Roles and Responsibilities) Definitions Claiming Expenses 6.1 Obtaining an Expenses user account How to complete and submit a claim Mileage Rates Business Mileage Home to Base Mileage Emergency Journeys Training Mileage Submission of claims Insurance and Driving Licences Trust contact for Travel and Accommodation Subsistence claims Receipts Advance of salary to cover expenses Lease cars and sharing cars Taxis Journey Distances Driving Related Fines Training Equality and diversity Monitoring compliance/effectiveness of the policy Consultation and review Implementation of policy (including raising awareness) References Associated documentation Submission of Staff Expenses Policy v4 3

4 1 Introduction This policy gives details of how staff should claim reimbursement of their expenses using the on-line Expenses system which was introduced to control the payment of all business expenses with effect from April Correct use of Expenses will enable the finance department to process claims in an efficient manner and subsequently avoid delays in payments. 2. Policy scope For the purposes of this document the term policy refers to policy, procedures guidelines and protocols applicable to the claiming of expenses. This document covers the whole organisation. The policy applies to all members of staff working for Gateshead Health NHS Foundation Trust who are claiming expenses which have been necessarily incurred in the course of their duties or when attending courses and conferences as part of their training and development. This policy does not apply to the payment of expenses to volunteers. Failure to comply with this policy may result in disciplinary action. 3. Aim of policy The aim of the policy is to give all staff and managers guidance on how to reclaim and approve expenses. 4 Duties - Roles and Responsibilities Managers Before any member of staff uses a vehicle for official Trust business, managers are responsible for ensuring that: they are insured for business use, they hold a current driving licence, that their vehicle is taxed and has a current MOT certificate and the employee is fit to drive in accordance with Driving at Work Policy RM42 Managers are also responsible for: obtaining an Expenses user account Ensuring staff are given time at work to complete and submit expenses claims Ensuring staff are given access to a PC to use the Expenses system checking the accuracy of claims submitted to them; that all the required information is included on the claim ; that the expenses claimed are in accordance with their normal duties; receipts are scanned and attached when appropriate, ensuring they are confident that scanned receipts are valid and unaltered. approving claims for payment in a timely manner to ensure prompt payment. ensure risk assessment has been carried out in accordance with Section 17 of Agenda for Change Terms and Conditions to establish entitlement to allowance for carrying heavy or bulky equipment Submission of Staff Expenses Policy v4 4

5 Employees All employees are responsible for: obtaining an Expenses user account ensuring that they hold a current driving licence and that adequate insurance cover is taken out for any vehicle driven on official business. The Trust will not accept liability for any failure to comply with this requirement. ensuring that the vehicle has a current MOT certificate, if applicable, and has been properly maintained; ensuring that all expenses claimed are necessarily incurred in the course of their duties; receipts are scanned and attached to the claim when appropriate. retaining receipts until receiving an confirming their claim has been approved as the line manager may require sight of the original before authorising a claim. submitting claims in a timely manner understand the need for risk assessment to be carried out in accordance with Section 17 of Agenda for Change Terms and Conditions to establish entitlement to allowance for carrying heavy or bulky equipment ensuring expenses are only claimed for once, i.e. if a commercial sponsor is paying travel costs, then they cannot also be claimed from the Trust 5 Definitions Agenda for Change (AfC) and Medical and Dental terms and conditions of service are the nationally agreed staff terms and conditions of service as applicable to NHS staff which the Foundation Trust applies. In addition the Trust may apply some local guidance and protocols on the application of these terms and conditions of service which are covered in this policy. 6 Claiming Expenses 6.1 Obtaining an Expenses User Account Both business and training expenses are claimed using Expenses. Staff who need to reclaim any expenses must obtain an Expenses user account. This can be done by contacting the expenses team in Payroll/Employee Services Dept, see 7 below for contact details 6.2 How to Complete and Submit a claim Log into your Expenses account. This can be done from anywhere that you can access the internet. Check your personal information is correct. If any personal information requires updating, please details to Choose the date of your journey Select the expense items to be reclaimed for that day. Submission of Staff Expenses Policy v4 5

6 Complete journey details, by entering post codes or location names (eg; home, base, Queen Elizabeth Hospital, Bensham etc) then picking the relevant address from the dropdown list. Record the number and names of any passengers - note: passenger mileage is not payable to lease car users as per AfC Handbook Enter a brief description of the purpose of the journey in additional details box e.g. patient visit, meeting, emergency call out journey, etc When claiming reimbursement of expenses incurred, receipts must be scanned and attached to the claim. Original paper receipts are no longer required to be submitted, however they must be retained until the confirming the claim has been approved is received When all entries have been made for the month, submit your claim. You will be asked to confirm you have read and understood the claim declaration. Note: claims can only be submitted by the person making the claim, even if a delegate has been assigned to complete expenses claims Once submitted, your manager will be ed by the system informing them your claim requires approval. Full user help and guidance is available from the Expenses home page 6.3 Mileage Rates Business mileage is paid as follows: a) in accordance with Agenda for Change and Medical and Dental Terms and Conditions of Service for staff who use their own car b) at the HMRC company car advisory fuel rates for all lease car users Home to Base mileage is payable in the following circumstances: Only to staff who use their own car for such journeys. Home to base mileage is not paid to staff who use a lease car. HMRC regard all lease cars as company cars and regard any home to base mileage as commuting mileage. Payment of this type of mileage will result in a sizable taxable benefit for fuel. Further information regarding fuel benefit charges can be found on HMRC website. Emergency return to work this should be claimed and is paid as Business Mileage, on condition is followed Return to work outside of normal working hours e.g.overtime. This is paid at public transport rate in accordance with AfC Handbook and should be claimed using Public Transport Rate. This mileage is taxable in accordance with HMRC guidance. Following a move of location as directed by organisation change (excess miles only). Further information can be found in the Change of Agreed Base guidance notes. This mileage can be taxable in accordance with HMRC guidance If a claim includes any emergency journeys then details must be included in the additional details box for that day. The three conditions for claiming emergency journeys are included in the employee Submission of Staff Expenses Policy v4 6

7 declaration. Agreeing this declaration will enable us to pay the mileage for these journeys as Business Miles. Important Note: this declaration is a requirement of HMRC, therefore detailed evidence to support the emergency nature of such journeys must be retained locally as they will be required for inspection by HMRC. This evidence must be kept for 6 years Training mileage is paid at Public Transport Rate or HMRC company car rates (lease car users) in accordance with Personnel Policy PP29 Education and Training 6.4 Submission of claims All claims should be submitted at monthly intervals upto and including the last day of the month. Claims must be submitted and approved by managers no later than the 6 th of the month to ensure payment is made in that month s salary. Any claims more than three months old will not be allowed. In addition to the above requirement all claims should be submitted for payment by the end of the financial year. Ensure all claims upto and including February are made by 6 th March. It is important that claims are received by this deadline to ensure information to be submitted to HMRC and included in annual accounts is accurate. 6.5 Insurance and Driving licences It is the employee s responsibility to ensure that they hold a current driving licence and that adequate insurance cover is taken for any vehicle driven on official business. Please contact the expenses team for further guidance if required. All employees who use their own car for are required to provide evidence of their current driving licence and insurance certificate annually. This should be done at the time of insurance renewal. All lease car users are required to provide evidence of current driving licence. This is carried out as part of the lease car application process and then annually when a new tax disc is collected. 6.6 Trust contract for Travel and Accommodation The Trust has a contract in place to obtain rail and air travel and accommodation for staff. Any general enquiries and requests for travel and accommodation should be made directly with the Travel Co-ordinator. The Travel Co-ordinator works from General Office,Trust Headquarters 10am-2pm Monday to Friday Tel: Submission of Staff Expenses Policy v4 7

8 At least three working days notice should be given to access this service. Last minute travel arrangements must be booked by the individual and costs claimed back via Expenses. Reimbursement will only be made if receipts / tickets are attached. First class travel is not permitted unless approved by the Chief Executive s Office 6.7 Subsistence claims Receipts should be obtained for all claims, scanned and attached to the relevant expense item in the claim Subsistence is payable in the following circumstances and subject to the qualifying conditions and limits as laid down in Agenda for Change Terms and Conditions, Section 18 and Annex N Day Meals Subsistence Lunch costs will be reimbursed up to a maximum amount of 5.00 To qualify claimants must have been absent from work on official Trust business and be more than 5 miles away from their base for more than 5 hours including the lunchtime period 12:00pm to 2:00pm. Receipts must be provided. Evening Meal costs will be reimbursed up to a maximum of To qualify, claimants must have been absent from work on official Trust business and be more than 5 miles away from their base for more than 10 hours and have been unable to return to base or home before 7.00pm. Receipts must be provided Note: the cost of alcoholic drinks will not be reimbursed Night Subsistence When an employee stays overnight in a hotel, guesthouse or other commercial accommodation the overnight receipted cost for bed and breakfast will be reimbursed at the rate of per night. However, in certain circumstances it may not be possible to obtain accommodation within the limit of (e.g. choice of hotel not within employee control / cheaper accommodation fully booked or unavailable). In these circumstances full details of the reason for exceeding the limit must be included on the claim and approval to pay over the limit must be noted by the claim approver. NB. Overnight accommodation should wherever possible be booked using the Trust Travel Co-ordinator as detailed in 6.6 above, ensuring the above limits and conditions are adhered to. Where an employee stays overnight with friends or relatives or in a caravan or other non-commercial accommodation, the flat rate sum of per night is payable. This includes an allowance for meals. Submission of Staff Expenses Policy v4 8

9 Employees staying in accommodation provided by the Trust or host organisation where no meals are provided shall be entitled to claim Day Meals Subsistence as detailed above. 6.8 Receipts Employees must ensure that the scanned images of their receipts are an accurate unaltered image of the original receipt. The alteration of receipts (original or electronic versions) either before or after scanning may constitute a criminal offence under the Fraud Act 2006 (sections 6 and 7 - possession, making or supplying articles for fraudulent purposes) 6.9 Advance of Salary to cover Expenses Advances of salary to cover expenses are not normally given, except in exceptional circumstances i.e. in cases of extreme financial hardship or to cover expenses of a very high nature. In these cases, receipts should be obtained for all items of expenditure and submitted to the finance department Lease cars and sharing cars 6.11 Taxis Staff are encouraged to share cars when carrying out the same journey. Trust lease cars should always be used in preference to privately owned vehicles when on official business. These are not normally payable. However, where the approving officer is satisfied that the extra expense was justified by the overall economies obtained or by the lack of practicable alternatives then these will be paid. A note of the exceptional circumstances should be included in the additional details box. Receipts must be obtained and attached to the claim Journey Distances All journey distances are calculated by Expenses using the shortest route. The software used by Expenses to calculate journey distances is Postcode Any Where, which is the same mapping data used by Tom Tom, Google, the AA and many other routing services. The mileage calculated by the system cannot be overwritten. If the actual distance travelled is longer than that calculated, additional mileage should be claimed separately, using expense type Detour Miles. A full explanation must be given for the additional miles in the additional details box. Submission of Staff Expenses Policy v4 9

10 6.13 Driving Related Fines 7 Training The Trust will not reimburse any driving related fines/cautions ie. speeding fines, parking tickets or any other penalties incurred. No formal training is required in relation to this policy. Help and guidance is available for users from their home page in Expenses. The expenses team can be contacted on or by telephone as follows: Eileen Adams - Expenses Officer ext 5339 Roz Pout - Expenses Assistant ext Equality and diversity The Trust is committed to ensuring that, as far as is reasonably practicable, the way we provide services to the public and the way we treat our staff reflects their individual needs and does not discriminate against individuals or groups on the grounds of any protected characteristic (Equality Act 2010). This policy has been appropriately assessed. 9 Monitoring the compliance/effectiveness of this policy Monitoring compliance with this policy will be the responsibility of the Director of Finance. This will be undertaken by: Standard/process/ issue Checks carried out when allocating claims for payment Internal audit Monitoring and audit Method By Committee Frequency All expense Expenses n/a Ongoing items have staff relevant limits &criteria set in the rules of system. All items flagged as exceeding these limits are checked In accordance with the Internal Audit plan, as part of Payroll Audit Internal Audit Audit Annual Submission of Staff Expenses Policy v4 10

11 10 Consultation and Review This policy has been reviewed in consultation with the Payroll /Employee Services Manager, Internal Audit, the Local Counter Fraud Specialist and the Equality and Diversity Advisor. 11 Implementation of policy (including raising awareness) This policy will be circulated by the Trust Secretary in accordance with the Trust Policy. It will also be placed on the Trust intranet for access by all staff and it will be available in Expenses. 12 References 1. Agenda for Change Terms and Conditions of Service. 2. Medical and Dental Terms and Conditions of Service. 3. HMRC company car advisory fuel rates. 4. Expenses user guidance 5. Risk Management Policy RM42 Driving at Work 6. Personnel Policy PP29 Education and Training Policy 7. Personnel Policy PP27 Volunteers Policy 8. Fraud Act Associated Documentation Change of agreed base- reimbursement of travel expenses guidance notes Submission of Staff Expenses Policy v4 11

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