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1 Expenses Manual All your expenses questions answered V

2 Contents Atlantic Umbrella Expenses Manual... 3 Some Points to Remember... 3 Receipts... 3 Submitting Receipts Process... 4 Which Expenses Can be Claimed? Travel expenditure Subsistence allowance Accommodation Business entertainment Telephones and internet Professional subscriptions, eyesight tests, office consumables and stationery Training and tuition Computer hardware and software Travel Expenditure... 6 A bit of background Using Your Own Transport - Mileage Allowance Rail, Bus, and Parking Charges Hire Cars Air Travel Subsistence Expenses Day Subsistence Overnight Subsistence Accommodation Short Term Long Term Overseas Accommodation and Subsistence Personal Incidental Expenses allowance Relocation Business Entertainment Telephones and Internet Internet Mobile phones Professional Subscriptions, Eyesight Tests, Office Consumables and Stationery Professional Subscriptions Eyesight Office Consumables and Stationery Training and Tuition Definitions Computer Hardware and Software Appendix 1: HMRC's Travel and Subsistence Rules Definitions Employees with more than one permanent workplace Area-based employees The "24 month Rule" Exception Permanent Workplace (PW) or Temporary Workplace (TW) Flowchart Frequently Asked Questions Overnight with Friends or Relatives... 9 Page 2

3 Atlantic Umbrella Expenses Manual Atlantic Umbrella s expense policy meets the requirements of HMRC. Our specially negotiated HMRC Dispensation means your business expenses can be reimbursed without any tax or National Insurance implications, but only if you follow the instructions in this manual. Not following these guidelines may lead to you coming under the spotlight of an HMRC investigation and you having to pay tax and National Insurance on any disallowed expense claims you ve made, as these will become taxable benefits. Atlantic Umbrella operates its expenses system exclusively through our online system My Atlantic which you will need access to. You will find the expenses area, in addition to many other features, by logging onto your personal account. For more details on My Atlantic click here: Some Points to Remember Timing In short, get your expense claims in as early as possible. Your pay cannot be processed correctly until your claims have been received. With any claim submitted, allow for a few days to process in case of any queries. Prior authorisation Claims for any expenditure not covered by these guidelines can only be accepted if you receive authorisation in advance. Only claim once If you send us a claim for a business expense, never claim for the same expense from another source. Keep records After completing your expenses online, print out a copy and file it with any receipts that you are not required to send to us. These will usually be your subsistence or incidental expense receipts for that week. We would like to remind you that although we do not require any receipts, you are required to keep them on file for at least three years and we may request them as part of our review procedure. Receipts Some expense items require receipts to support the claim before Atlantic Umbrella can legally authorise and process them as tax-deductible items. These must be itemised receipts or invoices, showing full details of the purchase (e.g. train journey) and not a credit/debit card receipt. You will notice that we do not require receipts to be submitted for certain items, such as subsistence as we possess a HMRC issued Dispensation. Dispensations exempt you from having to submit receipts when making a claim on certain expense items. Although you do not have to submit receipts to Atlantic Umbrella you must always keep them on file at home, as they may be required at a later date. This manual will guide you on a step-by-step basis as to which items you will need to send us receipts for and which you don t. Our Customer Services Team will be in touch soon to talk through: the subject of expenses, and usage of the on-line system So don t worry, it s all under control. Page 3

4 Submitting Receipts Process Where receipts are required, the first step is to create the expense claim on your account using My Atlantic. Once you have submitted your claim, you can also upload the receipts directly onto the online portal. If for any reason you are unable to do this, then you can your receipts to: Or, you can send them by registered post, without delay, to: Atlantic Umbrella, Expenses Department Unitum House, 1 The Chase John Tate Road Hertford, Herts SG13 7NN Atlantic Umbrella cannot be held responsible for anonymous receipts not being processed. Please make sure that your name appears on your submission. We always recommend that you take a copy of your receipts before sending them into us and send them via recorded delivery to avoid any delays and losses. Important Note Although our HMRC Dispensation provides administrative relief on certain expense items, you must, by law, keep all expense receipts on which you are claiming tax relief. In order to help protect you, HMRC requires us to perform random occasional checks on non-receipted claims. If you are randomly selected you will be required to send us the receipts (itemised), relating to your expenses, so that we can check them against the original claim and uphold the associated tax relief given at the time. Not Having a Receipt In any business, receipts need to be kept on file to evidence any expenses that are being claimed. If Atlantic Umbrella is to claim the expense on your behalf, we need the receipt on file. However, if you don t have one, you will need to contact the expenses team before submitting any claim. Please understand that: You are not guaranteed the expense item You will need evidence to support that you posted the originals Credit or debit card receipts are not acceptable unless they show full details of the expense, such as purchased item or business journey. Foreign Currency Receipts Ensure that any foreign currency receipts have the sterling equivalent and the exchange rate written on each receipt. Identify what each receipt is for. Top Tips 1. Always use a separate envelope for your receipts and never include them in the same envelope with your timesheets. Doing so may delay your payments or affect the tax relief given. 2. If you send us a claim for a business expense, never claim for the same expense from another source. It may lead to you coming into the HMRC spotlight and you having to pay tax on taxable benefits. 3. After completing your expenses online, print out a copy and file it with any receipts that you are not required to submit. 4. For self-assessment purposes, you will need to retain your records for at least three years. 5. For foreign currency, we would advise that you use to obtain a conversion rate. Print the web page with the conversion rate on it and send it through to us with your receipts. 6. Please ensure all receipts are fully itemised, credit or debit card receipts are not acceptable. Page 4

5 Which Expenses Can be Claimed? There are a number of different expenses that you may be able to claim while working with Atlantic. These are split into the following categories. 1. Travel expenditure 1.1. Using your own transport - mileage allowance 1.2. Rail, bus, and parking charges 1.3. Hire cars 1.4. Air travel 2. Subsistence 2.1. Day subsistence 2.2. Overnight subsistence 3. Accommodation 3.1. Short term 3.2. Long term 3.3. Overnight with friends or relatives 3.4. Personal incidental expenses 3.5. Relocation 4. Business entertainment 5. Telephones and internet 5.1. Internet 5.2. Mobile telephone 6. Professional subscriptions, eyesight tests, office consumables and stationery 3.1. Professional subscriptions 3.2. Eyesight 3.3. Office consumables and stationery 7. Training and tuition 8. Computer hardware and software We ll discuss each section in more detail in the coming pages. Please also refer to the Appendix 1, where you will find supporting notes on: Travel and subsistence rules Temporary/permanent workplace flowchart Page 5

6 1. Travel Expenditure Travel expenses can be claimed either as receipted expenses or HMRC allowances. Typically the following expense types are tax deductible and covered in more detail below: Mileage allowance Rail, bus and parking charges Hire car Air travel However, it is necessary for you to understand when you can and cannot claim travel expenditure. A bit of background For tax purposes an allowable business journey is one where there is a genuine business reason or purpose and is not "ordinary commuting" between your home and a "permanent workplace". Allowable business journeys are those between places you have to visit in the performance of your duties, such as travelling to a temporary workplace. Need more info? Refer to Appendix 1 for definitions of terms and a flowchart to help you make the right decision. 1.1 Using Your Own Transport - Mileage Allowance Mileage can generally be claimed for all business related travel where the employee is required to travel away from their normal place of work in the performance of their duties of employment. For the duration of your contract you are an employee of Atlantic Umbrella. As such, your normal place of work is deemed to be: Unitum House, 1 The Chase, John Tate Road, Hertford, Herts. SG13 7NN If you travel direct from your home to a temporary workplace (and/or return) the mileage you can claim is the total distance travelled, provided your journey is not "substantially similar to ordinary commuting". Broadly, a temporary workplace must be at least 10 miles away from your permanent workplace for the journey to qualify as a business journey. This is sometimes referred to as the 10 Mile Rule. If you are working away from your permanent workplace or if you are based at customer sites, you may claim your journeys between home and that site as business travel. As soon as you expect to spend more than 24 months at any one site you must contact our customer services team for further guidance. Please ensure that you obtain appropriate vehicle insurance, as Atlantic Umbrella's services do not extend to this type of cover. Receipts are not required for mileage claims, though records of travel must be kept. Records required to be kept include: Distance travelled Departure and destination details (such as post code details) Mode of transport Purpose of travel Receipt for fuel The following mileage rates can be claimed: Vehicle Type Up to 10,000 miles per tax year* Over 10,000 miles per tax year Bicycle 20p 20p Motor bike 24p 24p Motor vehicle 45p 25p * Pre-10,000 threshold mileage rates are higher as a proportion of the cost is designed to help towards motor costs such as Road Tax and MOT etc. Note: the mileage rate allowed by HMRC changes after the first 10,000 miles per financial year Page 6

7 The first time you submit a mileage claim to us we need to know how many miles you have already claimed in the financial year through other employment. 1.2 Rail, Bus, and Parking Charges Rail, bus and air travel costs, together with congestion and parking charges, are claimable where receipts are provided as part of your claim. The receipt provided must show details of your journey or travel itinerary, so some debit/credit card receipts will not be sufficient to allow your claim. Should you be unable to retain your ticket for any reason, we suggest that you take a photo/copy shortly after purchase, where possible. If this is not possible, please contact your Account Manager to discuss your options. Travel cards, bus passes, season tickets and credit smart cards (such as an Oyster card in London) may be claimed. However, you will need to provide supporting information to show that the costs of the individual business journeys exceed the value of the expense incurred or credit top up amount. You could do this by providing your top up statement and highlighting the business journeys travelled or supply a written summary of journeys undertaken as part of your assignment, together with the notional costs incurred. Expenses for travel abroad and shown in foreign currency should be claimed in GBP. On each receipt you will need to write the GBP equivalent, the exchange rate, and a description of the expense. Parking charges incurred while you are on company business may also be claimed. You will be reimbursed for road, tunnel and bridge tolls when travelling on a business journey. You will not need to submit receipts, where one was not available. Speeding fines, parking fines and wheel-clamping do not attract tax relief and so are not allowable expenses. 1.3 Hire Cars As long as you are travelling on business we will reimburse reasonable vehicle rental costs. These will be claimable on a pro-rata basis depending on the number of days worked in this rental period. Please ensure that you obtain vehicle insurance, as Atlantic Umbrella's services do not extend to this type of cover. When hiring a vehicle abroad, your claim should be made in GBP. On each receipt you will need to write the sterling equivalent, the exchange rate and a description of the expense. Note: If you are claiming the cost of a hire car, you cannot claim the mileage allowance as well. You may be able to claim some of the fuel costs if you provide the receipts and these are incurred wholly and exclusively for business travel. 1.4 Air Travel We will reimburse you for the lowest available airfare as determined by the airline. When flying, if cost-efficient ground transportation to the airport is not available, long-term or off-airport parking should be used for trips expected to exceed one night's stay. You will need to submit your receipts for all airport parking costs claimed. Page 7

8 2. Subsistence Expenses Subsistence expenses are tax deductible when meal costs are incurred while working at a temporary workplace and are paid under our pre-approved HMRC Dispensation. With any allowance, you must incur a cost of a meal to make the subsistence claim, although this does not have to be the full value of the allowance. You are not required to submit the receipts to Atlantic Umbrella, though you are required to keep these, as they may be reviewed at a later date as part of our random checks. The subsistence rates that you may claim will depend on your travel arrangements for the day in question and whether an overnight stay is required for that journey. These are split into two categories as follows: 2.1 Day Subsistence Claimed when travelling daily from home to a temporary workplace, day subsistence is subject to the following criteria being met: Meal Criteria Amount Breakfast Leave home before 7am and on company business for over 5 hours 6.00 Lunch Work over 5 hours a day 8.00 Dinner On company business for ten or more hours a day Long journey Travel in excess of 2 hours in any single journey 3.50 Receipts must show that the meal was purchased on the day to which the claim refers to at a corresponding meal time. Note: Grocery bills are not allowable for individual meal claims. 2.2 Overnight Subsistence When staying away from home on business travel and you need to stay overnight in either a hotel or B&B, the following subsistence allowances are claimable, depending on your circumstances: Room with breakfast Room only With any allowance, you need to be incurring financial outlay to correspond to the subsistence claim. You are not required to submit the receipts to Atlantic Umbrella, though you are required to keep them in a safe place for three years. As with the subsistence rates above, you must incur a cost and you do not have to submit receipts to Atlantic Umbrella. However, you are required to keep the receipts in a safe place for three years and present them for further examination if requested. Important notes: The subsistence allowance options are exclusive. This means that you cannot, for example, claim an overnight subsistence claim and a day subsistence claim on the same day. The above overnight subsistence rates relate to food expenses and not accommodation. Accommodation is covered in point 3 below. With the HMRC Dispensation, in addition to the criteria listed above, it is a HMRC requirement that you keep all receipts. Although you are not required to submit these to Atlantic Umbrella, you must keep these should HMRC require to see them. Page 8

9 3. Accommodation Accommodation expenditure incurred as a requirement of your employment with Atlantic Umbrella is tax deductible and is therefore an allowable expense. Accommodation can either be of a long or short term nature. There are no agreed HMRC dispensation allowances claimable for accommodation, so itemised receipts are required for short term or long term accommodation expenses. Simply supplying credit card receipts is not acceptable. 3.1 Short Term Where you are required by virtue of your employment to stay away from home for short periods of time, you may claim for hotels and other such similar accommodation. You may stay in standard single-occupancy rooms in a reasonable quality hotel, typically up to a three-star hotel. 3.2 Long Term When claiming accommodation rental costs your rental agreement must meet the HMRC Dual Purpose rules. These state that the property concerned must only be let for the working week and not for non-working days (i.e. weekends). If the rental receipt clearly states it is only for the days you have worked then it will be allowable. If not, the sum claimed will be pro-rated according to working days. In all instances, the expense may only be claimed if you remain living in a main permanent place of residence elsewhere, for which you continue to incur costs. 3.3 Overnight with Friends or Relatives Where you are required to stay away from home overnight in the performance of duties for Atlantic Umbrella, and you are staying with either friends or relatives who charge you for staying with them, then you can claim up to 28 per working day for accommodation and meals they provide. Records and details of friends or family are required to support the claim (name, address & telephone number) and a cost must be incurred by you to make the claim. You are not required to submit the receipts to Atlantic Umbrella, though you are required to keep them in a safe place for three years and these may be requested as part of our expense audit. 3.4 Overseas Accommodation and Subsistence If you are required to travel outside of the UK to in order to perform the duties of your temporary assignment, you can claim expenses which are relevant to your destination for the period of the business journey. Please contact your Account Manager to discuss your options and find out more. Page 9

10 3.5 Personal Incidental Expenses allowance In addition to the accommodation and subsistence claims, you are also granted a further 5 per night to cover personal incidental expenses. Typical incidentals include: dry cleaning/laundry, private telephone calls, beverages, newspapers, videos and personal hygiene items. With any allowance, you need to be incurring financial outlay to correspond to the subsistence claim. You are not required to submit the receipts to Atlantic Umbrella, though you are required to keep them in a safe place for three years and these may be requested as part of our expense audit process. 3.6 Relocation You may be able to claim for some relocation expenses should you relocate at the company's request and if these expenses are approved in advance. Please note: Accommodation costs cannot be claimed where other family members are present. You will need to submit your receipts. Accommodation expenses can only be claimed for accommodation at/near a temporary workplace, but never near a permanent workplace. 4. Business Entertainment You will be reimbursed when entertaining non-atlantic Umbrella personnel if the entertainment meets one or more of the following criteria: It is directly related to the active conduct of Atlantic Umbrella's business It is directly preceded or followed by a substantial and bona-fide business discussion and is associated with the active conduct of Atlantic Umbrella's business Examples are: Lunches etc. for customers or potential customers at which business is discussed. Product launches etc. for customers, potential customers, suppliers and professional advisors where business is discussed. To substantiate any entertainment claims, the following details will be required: Who is being entertained (full name) The purpose/reason for entertainment Place of entertainment The full itemised receipt not credit/debit card receipt If required, please speak to our expenses team for further clarity on business entertainment call Page 10

11 5. Telephones and Internet Identified and itemised business calls from home, a personal mobile, or public call box by a contractor are fully claimable when for business purposes and are covered under the HMRC Dispensation. No private calls or line rental costs are claimable, with the exception of separate dedicated business lines. Please note that a copy of your telephone bill with the business calls clearly identified is required. 5.1 Internet You may not claim for any internet-related costs. 5.2 Mobile phones You may claim the full cost of mobile phone and car phone calls, including VAT, for any business calls you make. Please note: You will need to submit the first page of your telephone bill, showing VAT, and all business calls being claimed must be highlighted on the itemised billing. 6. Professional Subscriptions, Eyesight Tests, Office Consumables and Stationery 6.1 Professional Subscriptions You may claim for subscriptions to professional bodies in cases where Atlantic Umbrella deems the membership necessary for the better performance of your duties. The professional body must appear on HMRC s approved list which can be found here Eyesight Where you are required to use a PC monitor or any other such similar device in the performance of your duties as an employee of Atlantic Umbrella, you can claim tax relief for the following: Eyesight tests Glasses - full cost, where used solely for VDU use Atlantic Umbrella will require you to submit the following: Receipts Written confirmation of PC monitor use in performance of your duties Prescription stating VDU use 6.3 Office Consumables and Stationery Reimbursement of reasonable amounts for office stationery, postage expenses and consumables used wholly and exclusively in the performance of duties as an employee of Atlantic Umbrella is tax deductible. Fully itemised receipts are required. Page 11

12 7. Training and Tuition Training and tuition costs can be claimed where it is "work related", to ensure any claim is allowable we require: A receipt for the full amount of training/tuition The name of the training course/tuition Your current job description A description of the course/tuition In addition to claiming the cost of the training and tuition any "related costs" can also be claimed. This includes a wide-range of practical and theoretical skills, as long as those skills are relevant to your employment. Examples for clarification are: A Microsoft Word course to improve word processing skills would be allowed if your work requires you to produce any kind of documentation. The majority of IT related employment would qualify for this kind of training, while a long distance lorry driver would struggle to prove the course is "work related". A Microsoft Project course would be allowed for project managers and anyone in a proven leadership or management capacity, whilst a call centre assistant would struggle to prove that it is "work related". Where leadership team skills are appropriate to you, participation in activities such as Outward Bound, Raleigh International, or Prince's Trust will qualify. The intention here is to include all genuine training, in a range of competencies, which you need to advance your career or to achieve a career move. Training in leisure type activities, unless exceptionally an activity which has a genuine connection with your work duties, is not allowable. Definitions Work Related Training Training for your current employment or a "related employment" where the training course or other activity is designed to impart, instil, improve or reinforce any knowledge, skills or personal qualities which are or are likely to prove useful to you as an employee when performing your duties or will qualify or better qualify you to undertake the employment, or to participate in charitable or voluntary activities arising through your employment. Related Employment Training which is undertaken with an employment or prospective employment in view where: Any office or employment held with your employer or which is to be held with your employer or a connected person Any such office or employment to which you have, or can realistically expect to have a serious opportunity of being appointed Related costs Expenditure related to the training you are claiming for. Examples would be travel, accommodation and subsistence costs when staying away from home to undertake the course. "Related costs" should be claimed under the appropriate sections within the expense claim and not within the training category (e.g. subsistence should be claimed within the subsistence section). 8. Computer Hardware and Software Computer hardware (e.g. laptop, PC, printer, scanner) and software costs can be claimed where it can be proven that it is essential to your role and the item purchased has a short economic life, which doesn t stretch beyond your employment with Atlantic. Should the item purchased not fit these criteria it is likely to be a capital asset and therefore not allowed. To ensure any claim is allowable we require: An explanation of why the purchase is required An original VAT receipt for the full amount Page 12

13 Appendix 1: HMRC's Travel and Subsistence Rules The principle on which HMRC's rules operate is that allowable business journeys and expenses attract tax relief. Put simply, they are not taxed. Where tax relief is not available, any amounts paid are subject to tax. The National Insurance treatment broadly follows the tax treatment, so in this sector when we say "tax" we really mean both. Definitions Below you will find a definition of terms. Home To HMRC, 'Home' is where you normally live and the place from which you usually start your journeys. But it may also be another place, such as a relative's home, if that is where your journey begins. 'Home' cannot be a workplace. Allowable business journey For tax purposes, an 'allowable business journey' is one where there is: A genuine business reason for purpose. They include journeys you have to make in the performance of your duties to and from places you have to attend in the performance of those duties. Allowable business journeys cannot be "ordinary commuting", that is the journey between your home and a permanent workplace. Journeys between locations that are defined as being "permanent" or "temporary" workplaces are normally allowable. Permanent workplace (PW) A place you regularly attend for the performance of your duties of employment. This definition includes: Somewhere you may attend frequently, or Where your attendance follows a pattern With Atlantic Umbrella the definition includes a base from which you work or a place where you are routinely allocated tasks. Temporary workplace (TW) A place where you perform a task of limited duration or for a temporary purpose. As you would imagine, repair and maintenance work at a customer site, or attending a meeting are good examples of a temporary workplace. However, even if you attend a workplace regularly, it will still be classed as a temporary workplace if you attend to perform a task of limited duration or for other temporary purposes. There is no limitation on the number of temporary workplaces you may have. Examples include locations such as a client's office elsewhere or other offices of any other company. If you regularly attend a temporary workplace for up to 24 months, you may still be eligible to claim tax relief. Ordinary commuting journey This term refers to any travel between a permanent workplace and home, or any other place that is not a workplace, such as a relative's home. No claims may be made for ordinary commuting journeys. Page 13

14 Reimbursement rule If you travel direct from your home to a temporary workplace (and/or return) the mileage you can claim is the total distance travelled, provided your journey is not "substantially similar to ordinary commuting" (see 'Nonbusiness journeys' below). Journeys between temporary and/or permanent workplaces are usually allowable in full. Site-based employees The term "site based" refers to employees who are working at a temporary workplace, such as a customer site, for up to 24 months. After that time, they may move to another site, or return to a permanent workplace. The tax rules relating to sitebased staff are explained in the 'non-business journeys' section below. Non-business journeys This is any journey between home and your permanent workplace. No claim should be made as this is an ordinary journey, for which no tax relief is available. Similarly, no claim can be made for any additional journeys between home and the permanent workplace, even, for example, at weekends or outside normal working hours. You will not be considered to be area-based if you have a permanent workplace. See section below. Here are some examples of non-business journeys: While at a temporary workplace, you may decide to make a private journey, such as visiting a local supermarket during your lunch break. As the journey to the supermarket does not have a genuine business reason, that mileage must be excluded from your expenses claim. Similarly, you may decide to visit a relative on the way home from a temporary workplace. The mileage involved in making the diversion cannot be claimed. You cannot claim for journeys that are "substantially" similar to ordinary commuting journeys. Tax relief is not given for journeys between home and temporary workplaces that are near to the permanent workplace, i.e. where the journey is "substantially" the same as your ordinary commuting journey. Broadly, a temporary workplace must be at least 10 miles away from your permanent workplace for the journey to qualify as a business journey. Employees with more than one permanent workplace Most employees will have only one permanent workplace, but HMRC may consider an employee to have a second permanent workplace if: They regularly perform a significant part of their duties there Other staff would expect to contact them at the second location They have an office, desk and support services that they regularly use at the second workplace. Area-based employees Some employees work as area-based staff. Typical examples are customer service representatives and directors. Their duties are defined by reference to a geographical area and HMRC regards the whole of that geographical area as their permanent workplace. Mileage payments for travel within the area are not taxable. This includes those journeys starting at home where you live within the area. However, for someone living outside the area, only business mileage within the area can be claimed. Travel between home and the area boundary cannot be claimed as tax-free mileage. Page 14

15 The "24 month Rule" If you are working away from your permanent place of work, or if you are based at a customer site you may claim your journeys between home and that site as business travel, provided it is expected that you will visit that particular site for less than 24 months and in fact, do so. As soon as you expect to spend more than 24 months at any one site you must contact us for further guidance. The 24-month rule applies, for example, to engineers based at a customer site. Provided that at the start of a posting from a permanent to a temporary workplace it is known that the placement will not exceed 24 months, expenses and business mileage can be paid tax free, subject to the 10 Mile Rule mentioned previously. Exception If you spend the whole period of your employment at one temporary workplace, HMRC will seek to establish this workplace as your permanent workplace. As a result, all travel from home to the site will be retrospectively treated as private mileage, with tax and National Insurance contributions applied. Permanent Workplace (PW) or Temporary Workplace (TW) Flowchart Using the below flowchart will help you to identify permanent and temporary workplaces. Page 15

16 Frequently Asked Questions Q Can my subsistence form part of my weekly grocery shop? A No you need to incur a cost and have a separate receipt for every meal allowance that you are claiming. Q Can I provide a bank statement/credit card receipt to show a cost was incurred? A No, fully itemised receipts are required. Q Can I claim for the cost of attending an interview? A If you get the job, then yes you can claim the associated travel costs for the interview. Q How do I submit my expenses to Atlantic? A The quickest way to do this is through our online portal My Atlantic. For more details on My Atlantic please click the link below or contact us on Q Can I also use My Atlantic to submit my timesheets? A Yes, the My Atlantic User Guide gives you step-by-step instructions on timesheet submission, plus a host of other useful functions, just take a look. Q How do I send my receipts to Atlantic? A If you use My Atlantic to submit your expense claims, you can simply upload the receipts to the portal. If not, you will need to or post receipts to us, contact details can be found below. Q Why do I have to keep receipts that I don t submit to Atlantic? A You should always keep copies of all your receipts for your own records. We may also require you to submit them to us at a later date should you be selected for audit. Q What is the Atlantic expense audit? A Our dispensation allows us to process certain expenses without receipts being submitted to Atlantic. However, we are required to perform audits on expense claims and if you are randomly selected you will be required to send us the supporting receipts, for items such as subsistence and incidental claims. Q What happens if I m selected for audit and can t provide my receipts? A We will have to disallow/revoke the claim. Subsequently, the tax underpayment will be recovered from your next payment. If no further payments are to be processed a P11D will be submitted to HMRC, they will apply the P11D and collect any underpaid tax directly from you. Q What if I have more questions? A Just give your Account Manager a call on Q How do I contact Atlantic Umbrella? A There are lots of ways, have a look at the table: Query Type Contact Expenses Timesheets Payroll Contracts Other Phone Number Fax Number Postal Address Atlantic Umbrella, Unitum House, 1 The Chase, John Tate Road, Hertford, Herts. SG13 7NN Page 16

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