Royal Mail Policy Business Travel (UK and International) and Incidental Expenses

Transcription

1 1. Purpose The purpose of this policy is to cover the reimbursement of expenses to employees who travel on business. It also contains a section on other incidental payments claimed through the same process. The key principle is that expenses may be reimbursed, against receipts whenever possible, where they are reasonable, additional to normal expectations, and are costs that would be necessarily incurred by any jobholder in connection with doing the job. It also manages risks arising from: potential fraud potential tax irregularities inappropriate expenditure This policy does not form part of the Employment Contract 2. Scope The policy applies to all employees in Royal Mail Group. 3. Key Policy Steps and Areas Employees must ensure that their expenses are kept to the minimum reasonable level, and provide accurate information and retain all receipts to support every claim. Line managers must authorise all claims, checking receipts when appropriate, and should avoid approving unnecessary journeys especially by road or air. Line managers should carry out an Page 1 of 20

2 appropriate risk assessment (as summarised below) for travel of an extended or unusual nature including for all business trips abroad. Claims should be submitted promptly - ideally each month. At the end of March each year everyone is responsible for making sure that their expenses claims are up-to-date, and claims may not thereafter be made for expenses incurred in a previous financial year without good reason (for example extended sick absence) - and certainly not after 1 October of the following financial year in any circumstances. may not be claimed (not tickets obtained from Capita) for the cost of travel to your normal (permanent) workplace. 3.1 UK Business Travel Preparation Before making any journey you should review and confirm: that it really is necessary for you to make the trip (rather than use alternatives such as on-line, video or telephone conferencing)? your personal wellbeing to travel (think about any illness, medication, stress, alcohol, fatigue or emotional issues you might have)? that your proposed travel arrangements are sensible and do not put you at undue risk (for example you should avoid driving for more than four or five hours at most in a day, particularly if you have a very early start and/or very late finish, and plan sensible breaks from driving on longer journeys)? if driving that your car is well maintained and that you have the appropriate licence, MOT and business use insurance, and have checked fuel, oil, water, tyre pressures etc. before setting off? Do you have a map of where you are going? that you have a mobile phone with you in case of emergencies? that you have identified the cheapest and most appropriate tickets and are able to book in advance wherever possible? Page 2 of 20

3 that you have booked your travel on-line (wherever possible) using the RMG preferred Travel Agency (details of which can be found on the travel intranet pages)? for Day Travel In most cases the fact that you are working somewhere different from usual for the day will not lead to additional meal expenses. However your line manager may authorise payment against receipts if there are significant additional costs that you could not have avoided: Breakfast - You can claim up to the ceiling if you have had to make an exceptionally early start (e.g. you have left home before 6.00 a.m. if you normally work a day shift). Lunch Whether you are in an office or out and about, your lunch (i.e. a meal during your main break) is your responsibility and therefore we do not accept lunch claims. In exceptional circumstances reimbursement of a contribution towards the cost, up to the ceiling, will only be made for unavoidable and particularly expensive meals (e.g. at a seminar or exhibition), and the circumstances should be stated on the claim. Evening Meal - When working away from your office and arriving home after 9.00 p.m. (if normal hours are a day shift), the cost of a light meal or snack (taken during a break at work, or immediately after work before travelling home) may be reimbursed up to the ceiling. We do not allow any claims for alcohol (as day expenses), or for any meal taken in a Royal Mail staff restaurant or at or near home. Generally meal expenses may not be claimed for periods for which overtime is paid (since employees are responsible for their meal costs whilst being paid at work), with the only exception being where the cost is significantly and unavoidably greater than it would be for someone on normal duty performing similar work Short Term Overnight Accommodation Page 3 of 20

4 There is discretion for your manager to authorise hotel or guest house accommodation appropriate for your trip. Everyone is expected to consider cost alongside other factors and to use any available special deals. Whenever possible, hotels should be booked through the RMG preferred Travel Agency (which for hotels is BSI), preferably using the on-line booking tool. Royal Mail has negotiated rates with a number of local and national hotels, and these have been used to establish cost ceilings for popular locations. A hotel costing more than this will be flagged as out of policy. Hotel bills must be settled on departure and claimed back via the Travel Process. You may claim for phone calls on official business, but should exclude from your claim the cost of any mini-bar drinks or other alcohol (except with an evening meal as covered below), laundry, in-room videos, private phone calls, room service charges, tips or gratuities, etc. We do not generally provide a bill back facility, except for new starters who have yet to be paid, or for lower paid individuals not on a monthly salary Meals Lunch see section above. Evening Meal - You may claim the cost of a three-course table d hôte (or set menu) meal in the hotel. Alternatively there is discretion for you to claim for a meal outside the hotel against receipts and up to the ceiling (which includes gratuities). In either case this may include up to ½ bottle of house wine or equivalent; the cost of any additional drinks must be excluded from your claim. If you are staying away for more than one night within the same week, then the cost of evening meals may be rolled up from one night to the next provided that your total claim does not exceed the equivalent of the ceiling per night Staying with Friends Allowance This flat-rate allowance may be claimed if you need to stay away from home for business reasons but stay with family or friends rather than in a hotel. No receipt is needed. If you claim this then you may not claim Page 4 of 20

5 anything else for accommodation or meals, but from 1 June 2009 you may also claim the overnight incidentals payment, paid as expenses free of tax. However from the same date the staying with friends payment is increased in value but now paid to you through payroll and therefore subject to normal deductions for tax and NI Staying Overnight in Cabs Lorry drivers who need to sleep overnight in cabs (e.g. in exceptional circumstances such as adverse weather, for security reasons) can claim this flat-rate allowance per night to cover evening meal, breakfast, washing facilities and upkeep of bedding in the cab. This is paid instead of hotel, meals and incidental payments, and no receipt is needed Settling Bills for a Group of People Where a bill for accommodation, meals or travel is settled for a group it should generally be paid by the most senior person present, and then authorised by that person s line manager (i.e. by someone who was not present) in the normal way Other (Excluding Hospitality and Entertainment) Incidental Costs Allowance - You may claim a tax-free flat-rate Incidental Costs Allowance whilst away on business in a hotel or equivalent (e.g. Coton House). You cannot claim this when sleeping in a cab or whilst in rented accommodation, but you can claim when staying with friends. This is a contribution towards personal phone calls, newspapers and other incidental costs that are not specifically claimable and such items may not therefore be claimed as part of a hotel bill Long Term Stays in a Single Location Sometimes you may be required to work and stay away from home for an extended period, for example when seconded to or working on a project. Under HM Revenue & Customs (HMRC, formerly the Inland Revenue) rules, where an employee is located at a temporary place of work for more than two years (or as soon as it becomes known that the stay will be more than two years, even if earlier) then the expenses Page 5 of 20

6 must be paid through payroll and subjected to income tax and National Insurance contributions. Generally Royal Mail Group will not reimburse temporary accommodation costs for longer than two years. In exceptional circumstances only, the business may do so and reimburse the additional tax liability, provided that the role remains genuinely temporary. Please contact your HR advisor for guidance Up to One Month Short Term Hotel Stays For stays of up to one month in a single location, you would normally be expected to stay in a hotel on the usual receipted basis. Throughout the stay you may claim for an evening meal against receipts, plus the daily tax-free incidental payment. You may claim the travel costs to and from home at the end of the working week in line with the travel guidelines below, as well as the cost of travelling to work from the hotel each day, the same as if you had been away for a shorter period Stays from One to Four Months Long-Term Hotel Stays Where you need to stay in a single location for more than a month, you should try to negotiate a long stay rate. You may claim the same reimbursement as Stays of Four Months or Over Where your stay will exceed four months in a single location, you must explore renting as an alternative to a hotel. For a period of six months or more this must be considered the norm, except where a hotel can be shown to be more cost effective. When renting, you may claim the cost of the rent, Council Tax, and electricity/gas bills. You may not claim for incidental expenses. You may also claim travel costs to and from home at the end of the working week in line with the guidelines below, but not the cost of daily travel to and from work (as you have effectively relocated for a short term period and are in no different a position from anyone else working at that location). You may not make additional claims for groceries etc., since your costs should not be significantly greater than if you were at home Stays of Two Years and Over Permanent Moves Page 6 of 20

7 Once the position becomes permanent (or after two years in any case) HMRC will treat any home to office claims as liable for income tax and National Insurance. Therefore as soon as it is known that the stay will be longer than two years, an assessment needs to be undertaken to decide whether continuation of the stay is of a limited duration and whether the line manager wishes to seek authority for reimbursement by the business of the additional tax liability for genuinely temporary positions. In either case any future payments will be made through payroll. However where the stay is likely to extend appreciably beyond this and certainly where it is known that it will extend beyond 3 years, then positions may not be considered as temporary and the normal Commuting Package may apply. This covers the additional costs of travel and/or relocation, including temporary costs at the beginning of a new placement. You may not claim under Business Travel Policy costs that are proper to the Commuting Package (e.g. if you know that the job you are doing is to become permanent). If a move becomes permanent after a period when expenses have already been claimed for a temporary move, then the period of time already claimed for is deducted from the three years and the Commuting Package claimed for the period remaining only Travel You may claim back the extra travel expenses that you need to incur whilst working. However everyone is expected to cover the costs of travel to and from home to their normal workplace(s) each day. Therefore if you do not travel directly from work then the cost of your normal daily trip should generally be deducted from your claim (see below). You should always try to use the most suitable method of travel, bearing in mind cost as well as time, availability and any equipment being carried. Please obtain a receipt, or keep your tickets, so that you can retain them as evidence to support your claim Public Transport Rail - Rail tickets should be standard class, irrespective of your level within the organisation. Tickets should generally be booked through the preferred Travel Agency (which for rail is Capita Business Travel) and Page 7 of 20

8 on-line booking wherever possible. Try to use fixed tickets and booking in advance to take advantage of cheaper fares. Carnet tickets should not be purchased under any circumstances. Taxis - may be used where they are the most cost effective option because, for example, several people are travelling together, or for a time-critical journey. You should state the reason for taxi use on the claim form and get a receipt. Air - UK air travel may be authorised by your line manager if, on a likefor-like basis, it is cheaper than other modes, or where air travel is required to reduce a journey time that would otherwise be over four hours door-to-door. All European air travel should be Economy class (or equivalent), as should any other flights of less than three hours duration, with longer flights beyond Europe at Business or Club (but not First) Class. Air travel should be booked through the preferred Travel Agency (which for air is Capita Business Travel) and on-line wherever possible. Restricted tickets should be used to take advantage of cheaper fares. RMG have negotiated rates on our most common routes (e.g. London to Edinburgh), and flights that are more expensive than these rates will be recorded as out of policy. If flying with a low cost carrier (depicted by a blue circle when booking on-line) and you want add-ons such as speedy boarding or seat reservation, this should be done when the ticket is first booked. Changes made subsequently are at the travellers own cost. Further details on rail and air bookings, including the negotiated rates, are available from the Travel page on the Intranet site and via the online booking tool (ooto) Travel by Car or Mortorcycle Pool cars or other company vehicles should always be used in preference to private vehicles where available (there is no tax liability if an employee takes a pool car home on a one-off basis providing there is a genuine reason such as an early morning start, provided there is no personal use). The reason for taking the car home should be entered in the logbook. However where a pool or hire car is taken Page 8 of 20

9 home more than five nights in a month then the business considers there may be private use and so a contribution at the same rate as a Job Need Car of equivalent standard will apply. Personal Contract/Job Need Car - If you have a company car then this should be used whenever possible, and if not then you should try to use a pool car. If you do choose to use an alternative private car then you will need to make sure that it is properly insured, but nevertheless may only claim reimbursement at the usual fuel-only mileage rates for company cars. Private vehicles - If you use your own vehicle for work-related travel it must be covered by insurance that satisfies both legal requirements and use for the type of journey being made. In most cases insurance that only covers you for social, domestic and pleasure use will not cover you for business travel. Note that an element of the higher mileage rate is intended to cover the additional insurance cost and that your private property is not insured by the business Mileage Rates There are three categories of mileage rates paid for the use of private cars. The highest 45p rate will be paid except when: public transport would have provided a more time and costeffective alternative; a pool car is available and not used when it would have been reasonable to do so a hire car would have been cheaper; a Job Need Car has been offered to you but refused; you have already claimed the higher rate for 5000 miles in the current tax year. There are also separate rates for motorbikes and pedal cycles, and fuel-only rates for personal contract, pool and Job Need cars according to engine size (with separate rates for petrol and diesel vehicles). There is an additional Passenger Allowance that may be added to the mileage rate (whether private or fuel-only) for taking one or more passengers (it is not a per person addition) provided that their reason for making the journey is a business one. Mileage rates can be found in the employee guide. Page 9 of 20

10 Other Charges You can claim the cost of parking, tolls and ferries used for business travel against receipts when available. Costs should be taken into account when assessing the most suitable route or method of travel. You may not claim for car cleaning, traffic or parking fines. You may also not claim for the cost of any road charges made by local authorities where these are introduced to discourage individuals from making car journeys (such as the London Congestion Charge) rather than using public transport. The M6 toll road is claimable. You may not claim for parking at or near your normal workplace or for costs that you normally incur (such as at your local station if you normally travel to work by train). Please note that speeding, parking or other traffic fines incurred whilst travelling on business are always the responsibility of the individual driver. If you are involved in any road accident whilst travelling on business this must be reported as an accident on duty Claimable Mileage Home to Office If you have not already paid for your travel (such as with a rail or bus season), you must deduct your home-to-office mileage from each journey that starts from or ends at home on a day when you would normally be working or if overtime is being paid. If however you already have a season ticket covering the day(s) concerned then you may claim the mileage from home to a third location (not your normal workplace) in full. Please note that call-outs (further visits) to your normal workplace are counted as private journeys for tax purposes; hence if a claim is made for the additional cost of returning for a second time during a day (or on an additional day) to the workplace, reimbursement is subject to tax and National Insurance and must therefore be processed through payroll. Page 10 of 20

11 Also note that if you have qualified as a home- or location independent worker (LIW), but have a job based in a defined geographical area (e.g. a sales patch or Letters Area) you are only entitled to claim business travel for journeys within the patch itself. If you live outside the area boundary then the additional miles to reach the boundary are your private travel and may not be claimed as a business expense. In no circumstances therefore may you claim for travel from a home located outside of Great Britain or Northern Ireland Use by Other Drivers Where someone else drives your car on business, you may claim reimbursement according to normal rules. The other driver may not. However you may only claim these miles as tax miles if you, as the owner or keeper of the vehicle, are travelling in the vehicle. If the owner or keeper is not travelling in their vehicle the driver may record the miles as their own tax miles if appropriate. Please make sure that the other person is insured to drive your car Hire Cars Managers with a business car: Leaseplan may provide a courtesy hire car to replace a business car during its repair or prior to its delivery, but otherwise there are no circumstances in which an extra car may be hired for trips from home or work. Exceptionally a car may be hired for onward travel from a remote location after an internal flight, where this is the most cost effective travel option. Short term use: There may be occasions when it is most cost effective to provide someone who does not have a business car with a hire car for a specific reason (usually for between one and a few days); other options would be a pool car (or other RM vehicle) or a private car. Where these are not viable then a car of equivalent standard to a JNC may be hired. A private use contribution may be required as within the JNC policy, and there may be a tax liability - otherwise the car may not be used for any private journeys. Where a manager has had the option to take a company or JNC car, shortterm hire even where cost effective on a trip basis should at most be very occasional, since someone with regular business travelling commitments should either take a business car or be prepared to travel by public transport or using their own car. Page 11 of 20

12 Long term use: Managers who have had the option to take a business car will not be provided with hire cars regularly or for an extended period (i.e. more than a few days). Where an employee has not had the option to take a company or JNC car, a hire car may be provided where there is a specific job-related and non-permanent reason as above (i.e. the hire must be cost-effective and not simply to get round existing policy), such as a project that requires exhibition equipment to be toured around various locations. The car would be of equivalent standard to JNC and for an extended hire there will be both a tax liability and a requirement for a private use contribution. Where a hire car is used and the employee pays for fuel, mileage should be claimed at the company car rates in the usual way. Home to office mileage (and any other private use of the vehicle i.e. miles not essential for work - during the hire period) should be deducted from the claim in the normal way. However where cars are delivered to an employee s home or office the delivery miles from the hire car firm may be included within the claim, even though the employee was not in the car for this travel (noting of course that the home-tooffice distance must still then be deducted where applicable) Company Credit Cards Royal Mail does not generally provide people with company credit cards. In exceptional circumstances where a card is provided (e.g. where a manager at senior level has a significant travelling requirement including trips abroad), we will meet the annual fee but the user must pay any additional interest, fees or fines. Cardholders should settle their own accounts and claim reimbursement in the normal way. Where exceptionally a Director agrees to authorise payment of a bill directly by the business, there must be a clear and auditable process for authorising the amount the business pays. The individual must pay for any private spending and record hospitality separately from expenses to avoid any difficulties with tax. Corporate Purchasing Cards must never be used for travel related expenditure VAT Guidelines Receipts Under 250 Page 12 of 20

13 Royal Mail is allowed to calculate and reclaim VAT on receipts under 250 in value (excluding the VAT element) providing that ALL the following requirements are met: receipts must be dated and show the supplier s name, address and VAT number receipts must have a description of the goods or services being provided receipts must have the VAT-inclusive value of the supply To calculate the VAT element of a VAT-inclusive amount, the total should be multiplied by 20 and then divided by 120. Till rolls are acceptable, as are credit card slips providing they contain the information above Receipts Over 250 Royal Mail can only reclaim VAT on receipts over 250 in value (excluding VAT) when ALL the following requirements are met: receipts must be dated and show the supplier s name address and VAT number receipts must also show the name and address of the customer. Normally this should be the name of the business, but in the case of hotel bills etc. the name of the employee will suffice receipts must have a description of the goods or services being provided receipts must show an identifying number/reference receipts must show separate amounts for basic and VAT VAT Liability of Expenditure The following items claimed on expenses forms are liable to VAT at 20%, and VAT can be claimed providing the appropriate type of invoice is held: Hotel accommodation Meals Petrol and taxis (where the driver is VAT registered) car parking phone calls and purchases from coin-operated machines. Page 13 of 20

14 The following items do not bear VAT: Rail, bus & airfares Bridge & tunnel tolls Newspapers, and most food items from shops Claims and Receipts The claims process, including instructions on how to deal with receipts, is accessible through the Travel Intranet pages (which can also be reached through HR Help). It is important that you understand and remember the rules for retaining receipts, since if you are unable to produce them to support any claim you have made during at least the current or previous year, the privilege of being able to claim on-line without sending in your receipts may be withdrawn. Your line manager must be able to check the receipts for any claim you have made. In addition there will be both targeted and random checks by HR Services, and you may therefore be asked to provide a photocopy (you should always keep the originals) of receipts to support any of the claims you have made. You may therefore find it convenient to attach or bundle together the receipts for each claim separately. In authorising your claim your line manager is certifying that he or she is satisfied that it is legitimate business expenditure. Your manager does not need to see the receipts before passing the claim for processing, but should review the expenditure being claimed and check individual receipts where any further confirmation is required. It is also good practice for them to review your receipts periodically, and line managers should in any case check that their team members are keeping receipts safely as the new process requires Other Incidental Payments The new on-line claim form incorporates the previously separate Incidental Payments claim process. This may be used to claim reimbursement for miscellaneous items of business expenditure paid for initially by an individual employee or manager, such as professional membership fees (limited to one annual fee or subscription per person, unless the second is an absolute requirement for the role), items bought for First Line Fix, or reimbursement for eye tests or a Page 14 of 20

15 contribution towards the cost of new glasses for VDU users or van/lorry drivers. A receipt should be kept for all claims in the normal way. Please note however that the following items must not be claimed on an expenses form: All operational equipment contact group_procurement_helpdesk@royalmail.com Office stationery contact group_procurement_helpdesk@royalmail.com Weighing scales contact group_procurement_helpdesk@royalmail.com Printer cartridges contact the IT Helpdesk (for existing equipment) or group_procurement_helpdesk@royalmail.com Mobile phones these should be sourced through Tools for the Job Business fuel for operational vehicles this should be paid for using a fuel card. For business travel including by hire car this should be claimed on the business mileage part of the expenses form Car parts/tyres these should be sourced through VS workshops (for operational vehicles) or Leaseplan (for company cars and JNC). Exceptionally top-up oil or a replacement light bulb for a company car/jnc may be claimed where required between normal servicing. Shoes please check with the uniform handbook before using the expenses process to claim the cost of shoes. Any medically related claims should be supported by a medical certificate. The on-line process may also be used to claim reimbursement for the costs of hospitality or recognition, which are covered by separate policy and our Code of Business Standards Designated Travel and Event Management Companies Royal Mail Group has chosen designated Travel & Event Management companies to handle hotel stays, air and rail tickets, and meeting, Page 15 of 20

16 conference or event bookings. Using these designated companies ensures that the traveller receives consistent service, at our specially negotiated rates, and also provides management information to ensure quality and cost effectiveness. Employees are asked to use one of our designated companies when travelling on business, wherever possible, to help contain costs and provide greater negotiating leverage with airlines & hoteliers. The latest details of these companies can be found on How to Buy intranet site, accessible from the Travel Home Page. 3.2 Overseas Business Travel Principles The cost of overnight accommodation and meals can vary greatly according to country. However the general principle is that those travelling on Royal Mail Group business overseas should enjoy a similar standard of accommodation and meals as those travelling in the UK. There is discretion for employees and their line managers to decide what is appropriate given the location and nature of the trip, but everyone is expected to exercise restraint and common sense in their spending Authorisation and Preparation In addition to the preparation essential for any travel (see section 1 of the UK travel policy), to safeguard our employees safety and security the following are mandatory requirements for every business travel made by a Royal Mail Group employee outside the UK: Overseas travel must always have advance authorisation from the business unit or functional Director. This is not a formality in addition to sanctioning the journey the authorising manager must be satisfied that the travel is planned sensibly and safely and that the intended arrangements are appropriate to the purpose of the trip. All overseas accommodation and air/rail travel must without exception be arranged through Capita Business Travel, so that there is a central record of whom the company has travelling where and when. Travel tickets booked privately are presumed to be for Page 16 of 20

17 private travel and claims for such costs will not be accepted. Hotel bills should be paid for and reclaimed as expenses in the normal way Before travelling the employee should obtain the latest travel and health advice for their destination from the Foreign Office (FCO) website: and refer to the Royal Mail Group intranet travel pages and copy the contact details for Capita, Royal Mail CPC and AIG Insurance. You should also: confirm your travel insurance (see below) and that you have a valid European Health Insurance Card (EHIC) for European travel. research your destination know the local laws and customs; visit your GP if necessary as soon as possible before travelling; check your passport is in good condition and valid, and that you have all necessary visas; make copies of important travel documents and/or store them online using a secure site; tell someone where you are going and leave emergency contact details with them; take enough money and have access to emergency funds; register with RM s out of the office (OOTO) site (there s a link on the intranet travel page) Any business travel to a country covered by an FCO advisory (whether relating to all or all but essential travel, all or part of the country) must be approved by an RM Holdings Board member. In early 2009 these advisories covered 53 countries (two in Europe, four in Central/South America and over 20 each in Asia and Africa) Overnight Travel Royal Mail Group will meet reasonable receipted costs arising from: a room with en-suite facilities and TV breakfast two course lunch with no alcohol (but including other soft drinks) three course evening meal with ½ bottle of house wine or equivalent laundry for stays over three nights taxis/public transport not paid for in advance Page 17 of 20

18 use of business equipment (fax, photocopier) Commission/foreign exchange charges The traveller may also claim a tax-free incidental payment plus a further Overseas Travel Payment (which is subject to tax & NI, and paid alongside salary) for every night away to cover unreceipted expenses. For longer stays abroad, the same principles as set out in section 5 of the UK travel policy should apply. Travellers staying abroad overnight must arrange to check in daily (ideally at around the same time each day) with someone back in their UK office, either by telephone or as appropriate. If a traveller has failed to check in when expected to do so, the UK contact must try to contact them to make sure they are alright and if they fail to reach them should get in touch with Royal Mail s emergency contact unit at Central Postal Control Day Travel The principles are similar except that no incidental or Overseas Travel Payment is payable. Instead claims must be made against receipts for actual additional expenditure necessarily incurred Class of Travel Air, Rail and Ferry travel should be booked in advance wherever possible to obtain the cheapest and most appropriate tickets. Economy class should be used within Europe or for other flights of less than three hours duration (unless travelling in the same party as non-royal Mail Group employees who are flying Club or Business class) and Club/Business for flights of three hours or more outside Europe. In no circumstances will the business reimburse First Class tickets, and these should only be purchased where the individual is prepared to pay the premium over Club/Business themselves Claiming Royal Mail Group will meet reasonable receipted costs arising from: a room with en-suite facilities and TV Page 18 of 20

19 breakfast two course lunch with no alcohol (but including other soft drinks) three course evening meal with ½ bottle of house wine or equivalent laundry for stays over three nights taxis/public transport not paid for in advance use of business equipment (fax, photocopier) Commission/foreign exchange charges The traveller may also claim a tax-free incidental payment plus a further Overseas Travel Payment (which is subject to tax & NI, and paid alongside salary) for every night away to cover un-receipted expenses. For longer stays abroad, the same principles as set out in section 5 of the UK travel policy should apply. Travellers staying abroad overnight must arrange to check in daily (ideally at around the same time each day) with someone back in their UK office, either by telephone or as appropriate. If a traveller has failed to check in when expected to do so, the UK contact must try to contact them to make sure they are alright and if they fail to reach them should get in touch with Royal Mail s emergency contact unit at Central Postal Control Claims and Receipts Section of the UK Business Travel policy applies also to all overseas expenses claims Insurance All employees travelling abroad on business must be properly insured. Insurance cover is provided via an emergency travel insurance card from our insurer AIG, which you should obtain from Group Treasury in Chesterfield via your functional director s secretary. This will be issued once you have the appropriate director s authorisation to travel. You will need to provide details of the destination, the duration of the business trip for recording purposes. Where a business trip is extended for personal reasons, or where the manager is accompanied by others who do not have a business reason for doing so, insurance cover (and indeed all costs) should be paid for Page 19 of 20

20 privately. Note also that the business will not reimburse the costs of any insurance cover other than the business package provided. 4. Related Policies This policy is linked to: Code of Business Standards 5. Supporting Documents UK Business Travel expenses claim process* Overseas Travel expenses claim process* Business Travel rates, including mileage rates* * These can be found in the employee guides. 6. Decision Making and Review of the Policy Overall accountability is held by Group HR Director with delegated authority held by the Director of HR Policy who must sign off any change to this policy. Day to day responsibility for operating the policy in accordance with its terms will rest with Line Managers. Page 20 of 20