TRAVEL, SUBSISTENCE AND ENTERTAINING EXPENSES POLICY CONTENTS

Transcription

1 TRAVEL, SUBSISTENCE AND ENTERTAINING EXPENSES POLICY CONTENTS Travel, Subsistence and Entertaining Expenses Policy 1.1 Introduction 1.2 Authorisation and Responsibility Travel 1.3 Home to Office Travel 1.4 Travel by Private Car 1.5 Travel by Hire Car 1.6 Travel by Taxi 1.7 Travel by Train 1.8 Travel by Air 1.9 Overseas Travel 1.10 Advances Subsistence 1.11 Introduction 1.12 Day Subsistence 1.13 Overnight Subsistence 1.14 Overnight Accommodation 1.15 Overseas Hotel Accommodation 1.16 Personal Incidental Expenses Entertaining Expenses Spouses and Partners Appendix A Procedure for claiming reimbursement of expenses Appendix B Travel and Subsistence Rates August

2 TRAVEL, SUBSISTENCE AND ENTERTAINING EXPENSES POLICY 1.1 Introduction There are two categories of persons (claimants) entitled to claim reimbursement of travel, subsistence and, where applicable, entertaining costs: Staff (which may, under certain circumstances, include spouses or partners) who, during the course of their employment, are required to travel away from their normal place of work Lay Members of Council, Court, Senate, Committees and Working Groups who are required to travel to meetings, interviews or other campuses. Third party individuals who incur costs as a direct result of involvement with the University, for example, external speakers, research collaborators, should submit a claim for reimbursement of expenses incurred in relation to Brunel University business on a separate Non-Staff claim form. The University will reimburse all reasonable expenses necessarily incurred by claimants in the performance of their duties, such as mileage, train fares and accommodation. Consideration should always be given to using the most practical and cost effective method of travel in terms of both cost and time. Where claimants have mobility problems, discussions should be held with the individual to agree the most practical mode of transport for them. It is not the normal policy of the University to grant advances in respect of travel and subsistence other than in exceptional circumstances (see advances section 1.10 below). It is expected that claimants will adopt the principles set out in this policy, unless there are specific rules applying to travel, subsistence and entertaining expenses as part of, for example, conditions attaching to a research grant, document. The policy follows legislation laid down by HMRC, and allows the University to operate the policy without further referral to HMRC. All rates and allowances are those laid down within HMRC guidance. 1.2 Authorisation and Responsibility All claimants shall submit expense claims on a monthly basis. Claims submitted in one month should include all expenses incurred during the previous month. It is expected, therefore, that claimants who incur expenses during each month of the year will submit twelve claims in any one-year period. All claims must be authorised by an appropriate warrant holder. It is the responsibility of the warrant holder to validate the claim and to August

3 ensure that the amounts claimed are justifiable, represent value for money, are coded correctly and, where applicable, are supported by receipts. The authorisation process is set out below: Claimant Council Lay Members Senate Members Committee Lay Members Vice-Chancellor Executive Board Members unless Senate Members Director of Finance and Deputy Vice- Chancellor Heads of Department All other staff Authorised By Secretary to Council or Deputy Vice- Chancellor Vice-Chancellor or Deputy Vice-Chancellor Secretary to Council Chair of Council or Deputy Chair of Council Director of Finance or Deputy Vice- Chancellor Vice-Chancellor Dean of College, Director of Institute Relevant Warrant Holder (s) TRAVEL 1.3 Home to Office Travel Staff are responsible for the cost of all travel between their home and normal place of work. Costs relating to such journeys should not be included in claims for business travel expenses. The only exception to this is for staff who are entitled to reimbursement in accordance with the University s Relocation and Disturbance Policy. In particular, when a member of staff does not visit their normal place of work either before and/or after travelling on official University business, the appropriate home to office mileage should be deducted from the total mileage travelled when calculating the business mileage to be claimed on the travel expenses claim. The University may, as part of a member of staff s conditions of employment, consider the provision of an interest-free Season Ticket Loan. These loans will be recovered by means of a deduction from salary. For details contact the Payroll department. 1.4 Travel by Private Car As the driver is personally liable for any incident, not the University, drivers should ensure that their own private motor insurance policy is comprehensive and permits the use of their own vehicle for the purposes of business use. Mileage rates are paid based on the mode of transport (private motor car, motor cycle, pedal cycle), engine capacity and number of miles travelled within any one tax year. A reduced rate applies for mileage travelled over 10,000 miles in respect of journeys undertaken in any one tax year, for example, 6 April 2014 to 5 April August

4 Additional allowances are available for carrying passengers. The current mileage rates are contained in Appendix B. 1.5 Travel by Hire Car It is requested that the use of public transport (bus, tube, rail) or private vehicle be considered before resorting to hiring a car. However, it is recognised that there will circumstances where hire of a car is more appropriate e.g. there will be a point at which it is more cost effective to hire a car than use a private vehicle and claim mileage. The University has access to national vehicle hire contracts, as well as a few local providers. Details can be found on the University Procurement Department s website. As a general rule all car hire should be booked through these suppliers. Before Commencement of the Journey The driver is requested to check the vehicle for damage (scratches, dents etc) or any other abnormalities. Any existing damage should already be identified on the Rental Vehicle Condition Report supplied with the vehicle. If new damage is found the driver must contact the car hire firm and complete their incident report form. This is necessary so that the University is not held liable for the cost of repair of any damage for which it is not responsible. If the hire contract involves payment for mileage travelled, the driver should record the mileage of the vehicle at the start of the journey. On Completion of the Journey If the hire contract involves payment for mileage travelled, the driver should record the mileage of the vehicle at the end of the journey. Accidents In the event of any accident, the driver should request an accident report form from the designated supplier. The form should be completed and returned direct to the supplier. The University s Head of Risk or his/her assistant must be informed of the incident. Fuel For long journeys, and where it is a condition of hire that the hire car should be refilled with fuel, the expenditure may be reclaimed through the usual expense claim procedure. A receipt should be obtained. August

5 Insurance Insurance MUST be arranged at the time of ordering. It is essential that staff comply fully with ALL insurance requirements of the hire car company. 1.6 Travel by Taxi Use of public transport (bus, tube or train) is encouraged and should be used, wherever possible, for business purposes. However, it is recognised that use of a taxi may in the following circumstances be the most effective mode of transport: where equipment or heavy baggage is being carried, when no public transport is available, especially when travelling early in the morning or late at night, when public transport is not running or running only irregularly, when the claimant is pregnant or has a temporary or permanent disability, where personal or financial security is an issue, when it is important to save official time, when in an unfamiliar area and uncertain about public transport. Travel by taxi should be kept to a minimum and should definitely not be used for long journeys. Claimants should obtain an official receipt from the taxi driver to substantiate their subsequent travel expense claim, and they must state clearly on the form the reason for use of a taxi. Wherever possible use of a taxi should be agreed with the appropriate warrant holder in advance to avoid a potential problem when claiming reimbursement of fares incurred. 1.7 Travel by Train Claimants who travel by train are encouraged to take advantage of special deals where possible, and will be expected to travel at standard class. Claimants should ensure that they secure the best price possible by, for example, adopting flexible travel arrangements to take advantage of off-peak travel fares. The use of Trainline.com Ltd - should be encouraged. 1.8 Travel by Air Where it is the most cost-effective method of travel, or operational requirements dictate, colleagues may opt to travel by aeroplane. In any event, the University expects the best deal to be secured, probably by using the recommended University booking service (currently Key Travel, August

6 in the case of overseas travel. All UK domestic flights will be economy class. 1.9 Overseas travel In the case of overseas travel, particularly where the costs are to be funded from the University s funds, it is necessary to justify the journey. This should be in the form of a brief documented case, setting out how the journey fits with the University s strategy, and what outcome/outputs are expected to be achieved/delivered. The prior approval of the Dean of College, Director of Institute, Deputy Vice-Chancellor or Vice-Chancellor, as appropriate, must be obtained before undertaking the journey. All overseas travel should be notified to the International Office to facilitate the co-ordination of overseas activities across the University. When travelling on journeys within Europe, travel should be in economy class. In relation to longer journeys, for example, travel to America, Business Class travel may be acceptable provided a sound business case is made and agreed in advance by the Director of Finance. As an example, it may be more advantageous for claimants to travel economy class the day before, and incur an additional night s accommodation charge, than travel Business Class on the day. However, it is recognised that there may be, on rare occasions, some very exceptional circumstances when Business Class travel may be necessary, for example, if accompanying third parties who are travelling Business Class. If these circumstances arise, prior approval should be sought from the Director of Finance. The University has its own designated suppliers for the purpose of booking flights (currently Key Travel, and claimants are required to use these as a benchmark when booking flights. Details can be found on the University Procurement Department s website. Individuals should not pay for their flights and accommodation, the University Purchasing Card should be used if the booking is not done via Key Travel Advances It is not the policy of the University to grant advances in respect of travel and subsistence. In exceptional circumstances, advances in respect of travel and subsistence expenses may be granted to members of staff, following prior warrant holder agreement, with the approval of the Head of Payroll & Payments. Research participant expenses may be reimbursed in cash in circumstances where it would be inappropriate to issue a large number of individual BACS or cheque payments to participants. Please see Appendix A for the procedure to follow to receive cash for research participants. August

7 SUBSISTENCE 1.11 Introduction Subsistence rates are paid to cover the ADDITIONAL costs (e.g. snacks) that may be incurred where an absence of more than 8 hours from your normal place of work is required for business purposes, but only where travel time in excess of 60 minutes (one way) is required. Subsistence rates do not include the cost of accommodation. Receipts are not required if claiming fixed subsistence rates. The current subsistence rates are contained in Appendix B Day Subsistence This is a fixed rate payable for an absence of more than 8 hours from the normal place of work, where that absence is required for business purposes, without the need to submit receipts. Day Subsistence is not claimable for the same 24-hour period that Overnight Subsistence is claimed. It must be emphasised that this allowance is a proxy for the re-imbursement of expenditure incurred, and therefore this allowance is not claimable when no expenditure has been incurred. Claimants are not entitled to claim this allowance where they have not incurred expenditure, such as attendance at meetings, conferences, training courses etc. where meals are provided Overnight Subsistence This allowance is intended to cover the extra cost involved in spending nights away from home on official University business. The allowance covers lunch and an evening meal for a 24-hour period Overnight Accommodation The policy for overnight accommodation is that the claimant should either: arrange with the designated booking agent (Key Travel - for the university to be charged directly for the bed and breakfast costs arrange direct with the accommodation provider for the University to be charged directly for the Bed and Breakfast costs. Pay for the accommodation on a University Purchasing Card. And only in exceptional circumstances August

8 book and pay for their own accommodation and obtain reimbursement through their travel and subsistence expenses claim. Claimants may stay in 3 or 4 star accommodation according to local availability. Claimants are reminded of the need to demonstrate value for money and reasonableness of expenditure when selecting accommodation Overseas Hotel Accommodation Overseas hotel accommodation, where not already included within the travel arrangements, should be booked through the University's designated flight booking agents, Key Travel - to secure the best rates Personal Incidental Expenses Expenditure in respect of personal incidental expenses incurred whilst staying away overnight on University business, for example, personal telephone calls, newspapers, drinks etc., and any costs associated with such personal expenditure, must be excluded from the bed and breakfast costs. They should be identified separately on the invoice by the hotel, or if this is not possible, highlighted by the claimant and excluded from the expenses claim. The University will not reimburse invoices that consolidate personal expense items. The claimant will be responsible for these costs. Expenditure on such items is subject to a MAXIMUM limit in respect of each continuous period throughout which a claimant is required to stay away overnight from home whilst on University business. ENTERTAINING EXPENSES It is recognised that on occasions it will be necessary for staff and/or lay members to entertain visitors and/or guests to the University. As a general rule, there should usually be more guests and visitors than staff at such events. The costs of informal internal meetings should not generally be a charge on University funds. It is essential that the costs of such entertaining are reasonable, and could not be considered extravagant. It is important, therefore, that venues and menus should be chosen with this in mind. Whilst it is difficult to fix upper limits to the costs of such entertaining, the night subsistence rate should be used as a guide. In particular, whilst the University will meet the reasonable costs of the provision of wine, beer and soft drinks with meals when entertaining guests, etc of the University, it is not the general policy of the University to reimburse the cost of alcoholic spirits. It is recognised, however, that there may be exceptional circumstances where the adoption of this policy may conflict with local custom. If this is expected to be the case, the prior approval of the Head of Payroll & Payments should be sought for a waiver of this requirement. August

9 SPOUSES AND PARTNERS Where the claimant is to be accompanied by a spouse or partner in an official capacity, the prior approval of the Vice-Chancellor will be required, and a business case must be made to the Director of Finance. Where the claimant is to be accompanied by a spouse or partner in an unofficial capacity, no expenses may be claimed from the University in respect of the spouse or partner, for example, where a double room is booked instead of a single room, the claimant must restrict their claim to the cost of a single room. August

10 Appendix A PROCEDURE FOR CLAIMING REIMBURSEMENT OF EXPENSES Introduction Claimants who hold a University Purchasing Card should use that card to settle accounts for those items for which they are authorised to incur expenditure. For other claimants, the following procedure should be followed. The basic procedure and claim form is the same for all three categories of persons entitled to claim expenses. Claims must be submitted on a monthly basis, and in the month following that in which the expense(s) was incurred. Only in exceptional circumstances will claims covering a period longer than three months be accepted, and then only with the approval of the Head of Payroll & Payments. This procedure, although comprehensive, cannot cover all situations. Further information, or advice and guidance on interpretation of this procedure, may be obtained from the Finance Department s Payroll & Expenses Team. How to Complete the Expense Claim Form Do not enter expenses relating to the University s Relocation and Disturbance Policy on this form. A separate form and procedure apply Enter your name, University location and department and Payroll ID. Enter the details of the journey undertaken or expenditure incurred. This may affect the level of subsistence that you are claiming Persons claiming mileage should ensure that they include the mileage previously claimed from the start of the current tax year, that is, 6 April. A reduced mileage rate is payable on mileage travelled above 10,000 miles in respect of journeys undertaken in the tax year April to March Enter the relevant Financial Code(s) on the form. If you do not know it, please ask the appropriate warrant holder If any errors are made in the completion of the form, they should be struck through with a single line and initialled. Correcting fluid must not be used and will not be accepted If the details of the journey for which you are claiming do not fill the page, please cross through the unused lines with a diagonal line. This prevents something being added after you have signed the form. Attach Receipts When required, original receipts and/or invoices must be attached as evidence of expenditure incurred. Credit card vouchers or statements will not normally be accepted. In the case of expenditure incurred in foreign currency, credit card vouchers or statements will be accepted as evidence for the Sterling equivalent being claimed. If no conversion statement is attached the Expenses team will ascertain a conversion rate at the time of processing and apply those rates. However, a proper receipt must support the actual expense item being claimed. A proper receipt should be obtained at the time August

11 of purchase. Claimants are advised to black-out any credit or debit card details which may be printed out on receipts. Reimbursement of Expenses The claim form should be passed to the appropriate warrant holder for authorisation. Once authorised, the claim form should be forwarded directly by the warrant holder to the Finance Department s Payroll Office for processing in accordance with the procedure below. Claims will NOT be reimbursed in cash. It is the intention that claims received by the 10 th of the month following the claim month will be paid by BACS direct into the claimant s designated bank account with their salary payment. August

12 Research Participant Payments Brunel University Where a Cash advance is required to reimburse Research Participants (and this procedure should not be used to reimburse any other type of payment to an individual) the following should be followed to ensure that the appropriate management and controls of cash are robust : A Staff expenses form should be completed by the member of staff requiring the advance. The form should only contain the relevant participation payment to be made and no personal expenses. The form should clearly state the purpose of the Research participation, an estimate (or actual) number of payments to be made, the value of each payment and the Total Cash required. This should then be coded and signed by the member of staff and the relevant warrant holder for the project. If these are one and the same, the Dean of College, Director of College Operations or Director of Institute should provide the authorisation. The warrant holder must check the latest monthly statement to ensure sufficient funds are available within the project prior to authorising. The form should then be brought to the Finance Department where the following action will be taken : The Management Accounts Team will initial the claim to confirm that there is sufficient money in the relevant project account to cover the advance. The Head of Payroll & Payments, or other member of the Finance Management Team will then mark the Expense claim Okay to Pay Cash and sign and date. The form will be returned to the staff member and asked to collect the cash from the Cash Office. The Cash Office will subsequently issue cash on production of the staff members Brunel University photo ID. It is the responsibility of the staff member requesting and collecting the Cash advance to ensure that the cash is correctly accounted for. The staff member should maintain a list of those participants to whom a payment has been given, and request a signature from the individual. Upon completion of the participation the list of amounts, names and signatures should be given to the Cash Office to marry with the advance given, any residue cash to be returned to the Cash Office and banked promptly. This must be completed within 1 month of the participation event. August

13 Flow Chart Travel, Subsistence and Entertaining Expenses Complete Claim Form for the month Where required, attach Receipts Sign & Date Authorisation by Warrant Holder Warrant Holder to send Form to Payments Office by 10 th of the following month Claim Processed by Finance Payment by BACS to Claimant s Bank Account with salary payment August

14 RAIL AND AIR TRAVEL Policy The University has its own designated suppliers (travel agent) for the provision of air travel, and all air travel should be booked through these suppliers. This is currently Key Travel - If a claimant could obtain a better price from another supplier, they should ask the University s designated supplier to match the price. In the case of rail travel, claimants are expected, where possible, to ensure their travel arrangements enable them to take advantage of special deals and/or reduced fares, by using Trainline.com Ltd - Special Procedure for Emergency Travel Where the timescale is less than 1 day, the traveller should meet the necessary costs him/herself and then claim reimbursement through the usual expense claim procedure. ACCOMMODATION Booking Procedure To facilitate the booking process for overseas accommodation, claimants should use the hotel booking scheme operated by the University s designated suppliers for booking flights. Key Travel - Only in exceptional circumstances should the claimant reclaim the cost of their accommodation using the travel, subsistence and entertaining expenses claim procedures. Hotel invoices should be attached to the claim where the bed and breakfast charges are not being paid directly by the University. Subsistence The claimant is also entitled to claim for subsistence to cover the cost of main meals and other incidental expenses incurred whilst staying at the hotel. Please see Appendix B for current rates. Staying with Friends/Relatives Claimants choosing to stay overnight with friends or relatives are entitled to claim the friends and relatives allowance. Please see Appendix B for current rates. Local travel costs to and from the place of residence are also claimable, providing that the overall cost of the stay to the University does not exceed the cost of hotel accommodation. August

15 Appendix B TRAVEL AND SUBSISTENCE RATES The University s current travel and subsistence rates are set out below. Changes to these rates will be notified separately. Further information, or advice and guidance on interpretation of the rates, may be obtained from the Finance Department s Payroll & Expenses Team. Mileage Rates Mileage rates are paid based on the mode of transport, engine capacity and number of miles claimed within any one tax year. Additional allowances are paid for carrying passengers, where colleagues would otherwise have claimed their own travel expenses. The rates shown below are the maximum payable before any Income Tax or National Insurance contributions become due. Public Mileage Rate This reduced rate is to be used for reimbursement of non-employees who have used their own vehicle when attending an interview. MOTOR CARS Rates from 1 April 2002 Category Engine size up to and including 1,500 cc Engine size 1501 cc and above Passenger supplement Public Mileage Rate Higher mileage rate for travel under 10,000 miles in a tax year 45p 45p 5p per mile 23p Lower mileage rate for travel over 10,000 miles in a tax year 25p 25p MOTOR CYCLES Category Up to 10,000 miles Over 10,000 miles Any engine size 24p 24p PEDAL CYCLES All pedal cycles 20p per mile August

16 SUBSISTENCE RATES Day Subsistence Rate The day subsistence rate is paid to cover the additional costs (e.g. snacks) that may be incurred where an absence of more than 8 hours from the claimant s normal place of work is required for business purposes, but only where travel time in excess of 60 minutes (one way) is required. Absent over 8 hours 5.00 This is a fixed rate payable without the need to submit receipts. Day Subsistence is not claimable for the same 24-hour period that Overnight Subsistence is claimed. This allowance is not claimable when expenditure has not been incurred. See policy section for details. Overnight Subsistence Rate This allowance is intended to cover the extra cost involved in spending nights away from home on official business. The allowance covers lunch and an evening meal for a 24-hour period. Hotel Accommodation Rates Allowance Hotel accommodation should be booked and paid for using the University s designated travel provider Key Travel Only in exceptional circumstances should claimants booking and pay for their own accommodation. The guideline entitlement, for each overnight stay, Bed and Breakfast costs is to a maximum of: Staying with Friends/Relatives London Elsewhere Claimants choosing to stay overnight with friends or relatives are entitled to claim the friends and relatives allowance of 25 per night. Personal Incidental Expenses Allowance Claimants who are required to stay away from home overnight whilst on University business may claim a maximum of the following per night in respect of personal incidental expenses: Staying away in the United Kingdom 5.00 Staying away Overseas This allowance is not claimable when expenditure has not been incurred. August