Mileage & Expenses. Betsi Cadwaladr University Local Health Board. Guidelines For Claiming Mileage & Expenses

Transcription

1 Mileage & Expenses Guidelines For Claiming Mileage & Expenses Betsi Cadwaladr University Local Health Board Produced By Julie Evans, Business Support Manager, Employment Services, NWSSP Updated 4 August 2011

2 Contents Page 1. Introduction General Information... 3 Where to get Claim Forms from Completing your claim forms Taxation of Mileage & Expenses Regular User Criteria & Rates Payable... 6 Sickness & Maternity Leave Standard User Criteria & Rates Payable... 7 Non-Medical rates: (Effective From )... 7 Medical rates: (Effective From ) Claiming Official Mileage... 8 Filling in the form Claiming Official Mileage - The Lesser of Rule... 9 Examples Excess Mileage Example Lump Sum Option Travel By Public Transport Courses & Conferences Expense Department Contact Information

3 1. Introduction These guidelines have been produced for employees of BCULHB. Rates payable for mileage and subsistence are available on the intranet site. Deadline dates for submission of Expense claim forms for August 8 th 2011 September 7 th 2011 October 7 th 2011 November 7 th 2011 December 7 th 2011 January 9 th 2012 February 7 th 2012 March 7 th 2012 Claim forms received after these dates may not be processed in that pay period but will be input for the following month. Claims for mileage and expenses will be processed by the Expenses Department and will be paid with your salary. Details of payments will be shown on your payslip. 2

4 2. General Information Where to get Claim Forms from All Claim Forms are available on the BCUHB Intranet Site. No other forms will be accepted (except where agreement is already in place for specific claimants) Forms may be completed electronically or printed off and completed in paper form. However, all forms must be submitted in paper form with original signatures. Claims will not be accepted via or fax There is now also a new form on the intranet which is for electronic completion only. The form contains drop down menus for easy completion. Please print off on completion and submit the signed and authorised form to the Expenses Department. 3. Completing your claim forms When claiming expenses please ensure that the following steps are taken: 1. Claim monthly and submit claims to the Expenses Department in line with the agreed deadline dates (above). o Forms submitted more than three months after the claim date will require additional authorisation for payment. In some cases, depending on the value of the forms, the Director of Finance may be required to authorise payment. 2. Include your Employee Number which can be found on your payslip. Claim forms received without this information will be returned and may not be paid until the following month. 3. Provide receipts where possible: Hotel accommodation is only reimbursed with receipt up to the agreed maximum allowance. Any amount claimed over and above the agreed allowances must be clearly initialled by the authorising officer. If you are unable to provide receipts for items claimed, reimbursement will only be made if a covering memo is attached to your form from the authorising officer. 3

5 4. Ensure that the correct car details are given on the form if you are claiming official mileage. 5. Ensure that you sign your claim form and the form is authorised before submission to the Expenses Department. 6. Only items/mileage recorded on the claim form will be reimbursed. (spreadsheets attached to claim forms will not be accepted) 7. Please record mileage using your milometer, alternatively, the shortest route by Auto route may be claimed. 8. Where possible, if several staff are attending the same meeting/course, they should undertake the journey in one vehicle with Lease Car Users taking priority and then Regular Car Users. 9. Claim forms completed in pencil will not be accepted. 4

6 4. Taxation of Mileage & Expenses Any amount paid for mileage above 45p per mile is Taxable and NIable. Passenger Mileage is Taxable. Excess mileage is Taxable and NIable Lease car mileage is also taxed at source if applicable for former North East & Central employees but not for former North West employees who will still receive a P11d each year. 5

7 5. Regular User Criteria & Rates Payable The requirements for Regular Car User Status are as follows: a. Exceed 3500 miles on Official Business per annum. b. Travel at least 1250 miles on Business per annum and: 1. Use the car an average of 3 days per week, or, 2. Spend an average of 50% of their time out of Base on Official Business. c. Exceed 1000 miles on Business per annum and use the car for an average of 4 days per week on Official Business. Regular Car Users are paid a lump sum on a monthly basis Notification to pay Regular User must be sent to the Expense Department via to amy.barker@wales.nhs.uk or by memo or changes form from the Line Manager. Sickness & Maternity Leave The Regular User allowance is paid for a period of three months at full rate and three months at half rate during sickness and maternity absence. The allowance will not be reinstated on return to work without authorisation from the Line Manager to the Expenses Department. Non-Medical rates: (Effective From ) Engine Bandings cc Rate cc Rate Over 1500cc Rate Lump Sum up to 9000 miles over 9000 miles Medical rates: (Effective From ) Engine Bandings cc Rate cc Rate cc Over 2000cc Lump sum up to 9000 miles

8 over miles Standard User Criteria & Rates Payable This is the rate paid to employees who do not use their vehicle on a regular basis for Official duties. All claimants will automatically be set up as Standard Users unless we are instructed otherwise by the Line Manager. Non-Medical rates: (Effective From ) Engine Bandings up to 3500 miles up to 3500 miles Rate Rate Over 1500 Rate Medical rates: (Effective From ) Engine Bandings Rate Rate Over 2000 Up to Thereafter

9 7. Claiming Official Mileage Official mileage is any journey undertaken as part of your duties. Filling in the form ALL the details on the front top half of your form must be completed either electronically or in INK. Do not use Tippex or pencil Claim forms with incorrect staff numbers or missing information will be returned which could delay in payment. The Purpose of Journey and From and To boxes must be filled in. Mileage must be recorded accurately using milometer readings. A chart is available from the Expenses Department for mileage distances between BCUHB Premises, although these are only meant as a general guide. Mileage must be written in the Miles column on the claim form. Separate sheets, written or typed will not be accepted. Claim forms must be signed by claimant and authorised by Manager prior to submission to the Expenses Department. If you are not completing your claim form electronically, please total your mileage. The total mileage payable will be taken from the last page of your claim. If you are using more than one sheet please make sure that you carry forward your totals from the previous page and staple your forms together. 8

10 8. Claiming Official Mileage - The Lesser of Rule Mileage paid is limited to that which would have been travelled by the shortest practical route. Mileage from your home straight to a destination other than your Base on Official Business will be paid at the full Official rate, providing that the actual mileage is less than it would have been if you had gone to your Base prior to your first visit. Mileage cannot be claimed if you would normally pass the destination on your way to your normal base. The simplest way to calculate the mileage you can claim is to use the triangle. Whichever journey across the bottom or down the right hand side of the triangle is the shortest is the one you can claim. Examples Journey 1 Home to Denbigh = 23 miles Base to Denbigh = 27 miles Claim total = 23 Home Base 27 Denbigh Journey 2 Home to Denbigh = 15 miles Base to Denbigh = 5 miles Claim total = 5 Home Base 5 Denbigh 9

11 9. Excess Mileage Excess mileage is payable when an Employee has their base changed by the Organisation to a destination further away from their home. Mileage claimed will be the difference between Home to Old Base and Home to New Base. Mileage will be paid at the public transport rate applicable at the time and is taxable and NIable. Mileage will be paid for a period of 4 years. Claimants who have a Lease vehicle cannot claim Excess Mileage Excess mileage claim forms have to be completed on a monthly basis and submitted to the Expenses Department in line with the current agreed timescales Example Home to Old Base = 4 Home to New Base = 16 Total Excess Mileage = 12 Employees who also claim Official mileage who travel directly to another destination from home prior to going to their Base can claim this mileage as Official mileage providing the distance to your first visit is less or the same as the distance from your Base to the first visit. Lump Sum Option If an employee chooses to be paid the lump sum option, this is calculated through the HR Department. Notification is sent to the Expenses Department to process the payment. The amount payable is subject to Tax and National Insurance. 10

12 10. Travel By Public Transport The amount claimed should be the fare actually paid. The claim should be supported by the receipt or credit card receipt or photocopy. Travel by rail should be Saver Fare where possible otherwise at Standard Rate. 11. Courses & Conferences Mileage for Courses & Conferences is payable at the public transport rate applicable at the time. Employees with Lease cars must complete details of Course mileage on their normal lease car mileage claim forms. Receipts must be attached to the claim form for Course Fees, Hotel Accommodation, Rail Fare, Air Travel etc. Any foreign currency receipts must be converted to Pounds Sterling by the claimant (using the exchange rate at the time the expenditure was incurred) and authorized. Overnight accommodation will be reimbursed up to the Organisation s agreed maximum allowance and must be receipted. Claims over and above the maximum allowance must be submitted with a covering memo from the Line Manager, or the actual amount on the claim form must be endorsed. A meal allowance is payable up to the Organisation s maximum allowance applicable at the time. Claims without receipts for meals will be paid if authorised by Line Manager up to the maximum allowance. If accommodation has been provided by the NHS Organisation, an Incidental Expenses Allowance will be payable per 24 hour period. Employees claiming Subsistence must fill in the dates and times on the claim form. Non Commercial Accommodation (staying with relatives/friends) will be reimbursed at the current rate applicable. The 24-hour meal allowance is not payable in addition to this amount. This allowance is to cover the cost of any meals taken during the 24 hour period. 11

13 12. Expense Department Contact Information For further information please contact the Expenses Department: Supervisor: Tel: WHTN Expenses Advisor: Tel: WHTN Expenses Advisor: Tel: WHTN