Travel and Expenses Policy

Transcription

1 Travel and Expenses Policy Version 6: 09 June 2014 Page 1 of 49

2 Contents 1. Introduction Purpose Scope Making Business Travel Arrangements Alternatives to Travel Pre-trip approval Travel insurance and risk management Overseas Business Trips UK Business Trips Driving Cars, Vans, Motorbikes, Minibuses etc Approved methods of booking travel Use of approved supplier - flights, trains, ferry, hotels, overseas car hire Use of approved suppliers UK car hire Permitted exceptions to using the approved supplier Travelling with a companion Combined business and personal trips Commuting Undergraduate External Examiners Business Travel Rules Air Travel Rail Travel Cars / Taxis Buses / Trams / Coaches / Ferries / Trams / Underground Accommodation / Hotels / B&Bs Meals Other expenses Advances Travel Advances Currency Advances Loans to Staff Accounting for Advances Hospitality and Gifts Business events Page 2 of 49

3 5.2 Gifts to Staff Staff events Loyalty schemes Trip Cancellations, Refunds and Compensation for delays Cancellations Refunds for unused tickets Compensation for delays Expense Claims Expenses forms Claim deadline Authorisation of Expenses Foreign amounts Receipts VAT Coding for Expense Claims Allowances Payment Definitions Business travel Commuting Travellers Frequently Asked Questions I am attending a conference and the organiser is using an expensive hotel that exceeds the policy limits can I stay there? Can I exceed the policy limits if I find a hotel that is closer to the event I'm attending? I can t get a hotel within the policy limits because of a local event. Can I exceed the policy limit? Can I still use my personal credit / debit card to book travel and reclaim on expenses? Can I use my University purchase card to book hotels? Why is the maximum limit set at 100 miles (round trip) for using a private car for a business journey? When submitting an expense claim, what constitutes a valid VAT receipt? I am going on a trip and wish to travel by car but the amount I can claim for mileage is limited to the equivalent rail fare. Can I do this? Why does the mileage rate for business journeys does not increase when carrying heavy loads in a private vehicle? Page 3 of 49

4 10 Are expenses taxable? Can travellers withdraw cash from ATMs using their purchase cards? What are the exceptional circumstances under which I can buy rail tickets from an alternative supplier? Can I travel first class on the train? The train is full and there are no seats available in standard class. Can I use my purchasing card to pay for an upgrade to first class or reclaim the cost on expenses? Can I use my private vehicle rather than booking a hire car if I have to travel over 100 miles at short notice? Can I claim for travel to and from the University of York when I normally work elsewhere in the UK? Example: I am paid by the University of York and I normally work at the University of Leeds premises. Can I claim for travelling to the University of York? Can I claim for travel to and from the University of York when I normally work overseas? Can I claim less than 45p per mile? Can I only claim my fuel costs? Do I pay tax on the amounts I receive for mileage expenses? The research grantor/ other funder has indicated that they are willing to reimburse mileage at a rate above the University s mileage rate e.g. 70p per mile. How do I claim this? I have Rail Card that entitles me to discounted rail fares. Can I claim for the cost of the railcard? I can buy a weekly ticket to cover my travel which is cheaper than if I buy individual trip tickets? Can I use the weekly ticket which the University paid for at the week-ends? My rail ticket was collected at the station and I do not have a receipt. Can I claim for the journey? Can I claim for the amount that I have put on my Oyster card? I forgot to buy my rail ticket in advance of the travel, and guard insisted that I pay the full standard (and expensive!) ticket price. Will the University reimburse the cost? My plane flight was delayed and I missed the connection. Can I claim for the overnight stay? Can I take my partner/ family with me on an overseas trip Can the University pay the travel/ hotel costs for my partner and then I will reimburse the University? I am travelling with my partner and am staying in a double room at no extra charge to the University. How much should be attributed to and paid by my partner? I am visiting Japan on a conference and would like to extend my stay for a holiday. What can be paid by the University or claimed on expenses? Page 4 of 49

5 33 I am being reimbursed my expenses by the conference organiser. Can I claim the same expenses from the University of York? I am being paid a per diem by the conference organiser. Can I submit my receipts to the University for reimbursement? Can I stay with my friends, and pay them for the overnight accommodation? I am attending a conference and the conference organiser has arranged to stay at a 5 star hotel. Can I be reimbursed for the costs even though I would normally stay at a 3 star hotel? My friend from University X says he does not have to submit receipts with his expense claims Am I insured when I travel overseas on University business? Am I insured when I travel in the UK on University business? Can I claim for driving to/ from work? Appendix 1 - Overseas Rates Appendix 2 Car Mileage How far to claim? What happens if I am doing more than one stop on a round trip? What distance can be claimed? University Standard Distances Travel between campuses? Appendix 3 - Where do I work? Home to work travel Travel from your workplace What is a permanent work place? What is a temporary workplace? Temporary or Permanent workplace - HMRC Guidance Temporary v permanent workplace decision tree Appendix 4 What is a receipt? Appendix 5 Agresso Account codes Page 5 of 49

6 1. Introduction 1.1 Purpose The purpose of this policy is to set out the procedures that must be followed when making business travel arrangements and claiming for expenses that have been incurred in connection with University business. The key objectives of this policy are: To set out the University s policy relating to business travel and expenses and clearly state the types of expenditure that can and cannot be reimbursed, To ensure reasonable standards of service, comfort, convenience and safety for those who need to travel on University business whilst achieving best value for money, To ensure that the University complies with the requirements of the HMRC rules and requirements for tax dispensation, To define the process for claiming necessary expenses. Provided that the procedures set out within this policy are followed, no additional tax or National Insurance Contribution liability will arise and staff need not report details of expenses reimbursed within their tax returns. 1.2 Scope This policy applies to: employees of the University, students of the University who are required to travel for learning and research purposes, other representatives of the University (e.g. visitors and honorary fellows) where the travel is directly related to academic (learning and / or research) purposes organised or authorised by the University. The policy does not apply to: individuals that are self-employed, or work as contractors or consultants for the University; employees of the University that may be undertaking private work for other organisations, e.g. as a visiting lecturer or external examiner, in which case the end client is responsible for meeting the cost of any travel expenses. The University will pay for all reasonable expenses incurred by University employees, students and representatives (as defined above) whilst they carry out their assigned duties. The rules of this policy shall apply to all travel and expense claims. Where funding has been provided by an external funding body and their rules conflict with the University's travel and expenses policy rules then the University rules will have precedence. All payments of expenses are subject to HMRC rules. All departments are expected to implement this policy. Page 6 of 49

7 Please note that the University assumes no obligation to reimburse expense claims that are not compliant with these instructions. 2. Making Business Travel Arrangements Each department has different structures in place for organising and booking travel which should be used eg some departments have administrators booking all travel, whilst others allow staff to book their own travel. 2.1 Alternatives to Travel The University is committed to reducing its overall impact on the environment and has set challenging but achievable carbon reduction targets which can be found in the University s Carbon Management Plan. As travel accounts for a significant proportion of the University s Scope 3 carbon emissions, all travellers can contribute to achieving these targets by considering the alternatives: Consider if the journey absolutely necessary? Could the meeting be effectively held in any other way which will result in reduced cost or environmental impact, i.e. telephone / video / web conferencing? If travelling to the same meeting as colleagues, consideration should be given to car-sharing or train / bus travel. Further information regarding the University s commitment to carbon reduction can be found in the Carb on Management Plan and the University Travel Plan. 2.2 Pre-trip approval The University has a duty of care for its staff and students under the Health and Safety at Work Regulations, which extends to travelling in connection with the business of the University of York. It is mandatory that travellers must notify the University about all overseas travel by completing the Travel Log prior to their travel date (see section 2.3 below). Travellers must also comply with any local rules issued by their own department regarding pre-trip approval. The departmental budget holder may reserve the right to refuse reimbursement of travel and subsistence claims if travellers have not sought the budget holder s permission to incur those expenses. 2.3 Travel insurance and risk management The number of business trips undertaken by University employees and students is increasing year on year. Travelling overseas in particular can present increased risks to travellers health, safety, and security due to the unfamiliar environment risks may include exposure to hostile political situations, disease, travel accidents, opportunistic crime etc. The University has a Duty of Care to its travellers under the Health and Safety at Work Act and must ensure that it has appropriate processes in place to manage any reasonably foreseeable risks. Page 7 of 49

8 Travellers must be able to assess these risks prior to travel and make a judgement about whether there may be a need to change their plans Overseas Business Trips In order for the University to identify and manage any risks, travellers must complete the University s Travel Log before each overseas trip. Details are located at: Completing the Travel Log ensures that: The traveller will be covered by the University s business travel insurance policy. There are no charges to your department for this insurance. The policy provides medical cover and a 24-hour helpline should any assistance be required whilst the traveller is abroad If the University knows about your travel plans and the level of risk unexpectedly increases before your departure date, the Health & Safety team will notify you so that you can make a judgement about whether you still wish to travel, If an unforeseeable event occurs whilst you are overseas, the University will be able to locate you and make arrangements to get you home. When assessing the risks, travellers are advised to consult the Foreign and Commonwealth Office (FCO) website, which gives specific travel advice on all countries of the world, including advice on crime, health, terrorism and natural disasters. The FCO is also a useful source of information and advice on practical tips on staying safe, secure and healthy and avoiding problem situations. Staff and students may also find it useful to check the Global Security Centre (Country Risk Forecast and Travel Security Online) web site which provides comprehensive information on worldwide travel. As the web site provides a specific risk rating for each country it can provide useful information to assist in carrying out a risk assessment. You should always be guided by the advice given by GSC UK Business Trips Travel within the UK does not require the same level of risk assessment as overseas travel and therefore does not need to be registered on the travel log. However, you may wish to do so if your trip involves an overnight stay and/ or you are taking a pre-booked internal flight and want any personal possessions (e.g. laptops, baggage) to be covered by the University s travel insurance Driving Cars, Vans, Motorbikes, Minibuses etc. In order to drive on University business you must first register as an Authorised Driver. This applies to those who wish to: Drive University owned or leased vehicles Hire vehicles for University business both in the UK and overseas Use their private (own) vehicle for University business To register, please complete the necessary forms on the Health and Safety webpages: Page 8 of 49

9 Drivers using their own private vehicle on University of York business must ensure they have a business use extension on their own personal motor insurance policy, as they are not covered under the University's motor policy. The mileage allowance paid by the University includes all actual and incidental costs involved in running a vehicle, including an element for motor insurance. Please note that it is the driver s responsibility to ensure they comply with DVLA regulations and only drive a category of vehicle that is included on their driving licence. For further information please see the DVLA website. 2.4 Approved methods of booking travel When booking travel use your common sense, and remember that the objective is to get to your destination in the most expedient, but cost effective way possible, whilst having regard for personal safety and the impact on the environment. Before you make any bookings, please check and make sure that the budget holder will approve the trip, and the trip arrangements comply with this policy / guidance. The University has established relationships with several approved suppliers, and using these contracts should help you achieve value for money, and allow the University to measure its carbon footprint levels against agreed government targets Use of approved supplier - flights, trains, ferry, hotels, overseas car hire Flight, train, ferry, overseas car hire and hotel bookings should be made with the University s approved travel agent unless you fall into one of the permitted exceptions listed below. Bookings can be made using the approved agent s online booking tools, or by contacting their travel desk. Contact details, procedures and booking tools can be found on the University s travel web pages: The online booking tools should be used for requirements such as rail journeys, hotels and point-topoint flights (e.g. London to New York). The tool will allow you to compare all available options including low-cost operators and will usually match the best available rates offered by the airline, train operator or hotel. The travel desk is recommended for more complex itineraries, e.g. where a trip involves a number of connecting flights and you need to arrange taxi transfers to your final destination. In order to ensure that the University receives best value for money, the agent will provide three quotations which may involve options for travelling at unsociable hours or on alternative dates where this is more cost effective. Carbon emissions can be measured for all trips booked with the approved supplier. Page 9 of 49

10 2.4.2 Use of approved suppliers UK car hire UK car hire bookings must be made with one of the suppliers on the current Framework Agreement for car hire. This agreement offers excellent value for money and carbon emissions can be measured for all trips booked with these suppliers. Each booking should be made with the supplier offering the lowest total cost the day rates and additional costs tables are available on the GEM website. Please contact the Procurement Office if you are not sure which supplier offers best value. Supplier contact details, procedures and booking tools can be found on the University s travel web pages: Permitted exceptions to using the approved supplier It is recognised that there will be occasions where the approved supplier does not offer the best value for money. Permitted exceptions to using the approved supplier include: Where travellers are attending a conference and hotel accommodation has been prearranged at a more cost effective rate by the organiser Better value can be obtained by booking with an alternative supplier on the internet When considering using an alternative supplier, you must be able to demonstrate that it is a better option. Quotations must be on a like for like basis, taking the following into account: flight prices and exchange rates are not static, therefore comparative quotations should be obtained on the same day to ensure you are comparing fairly the basis of the comparison should be the whole cost. A booking on the internet may seem cheap but the final booking page will usually involve seat reservation charges, luggage charges and credit card fees. very cheap hotel rates on the internet often don t include free Wi-Fi or are not cancellable. booking via the internet is a higher risk than using the approved supplier Where the traveller is able to demonstrate that an alternative supplier is offering better value, the order may be placed with that supplier. Travel bookings with alternative suppliers must be paid for with a University purchase card. These are held by most departments, and are available to staff who travel overseas regularly. The University encourages staff to book all travel, hotels through the approved suppliers. Staff who travel a significant amount should request a purchase card. Staff should claim expenses only as a last resort. Please note that the University is currently unable to calculate the carbon emissions for the trip if you claim on expenses. Page 10 of 49

11 2.5 Travelling with a companion A companion (i.e. spouse, partner, family member or friend) may travel with a University employee on business trip. This is acceptable as long as the partner does not travel at the University's expense. The partner's travel costs must be invoiced separately and paid for privately. This can be arranged by contacting the University's approved supplier, who will book the entire trip but ensure that the University is invoiced only for the employee's travel costs. Private insurance must be taken out for the partner's travel as they will not be covered by the University's business travel insurance. If any additional expenses are incurred during the trip and the receipt / invoice includes both partner and employee travel costs, the employee should settle the total bill and claim back only the proportion of the cost that relates to their business expenses. 2.6 Combined business and personal trips Combined business and personal travel is acceptable where the traveller meets all of the costs relating to the 'personal' element of the trip. For example; some staff whilst attending an overseas conference may wish to extend the trip to include a holiday. Business trips must not be planned solely for the purpose of facilitating personal travel. Private travel insurance must be taken out to cover the personal element of the journey. 2.7 Commuting Staff, Students cannot claim for commuting from your home to your normal place of work. 2.8 Undergraduate External Examiners Where Undergraduate External Examiners are paid mileage/ travel costs to attend the University then the expenses may that are paid for traveling to the University are taxable. This is a specific rule on HMRC that applies. Page 11 of 49

12 3. Business Travel Rules This section provides the rules on the most common situations however in the case of unusual expense claims the Director of Finance/ Deputy Director of Finance should provide guidance. 3.1 Air Travel Expense Item University Policy Receipt or Allowance Agresso Account Flights (UK Internal) Internal flights (i.e. UK mainland) are only permitted if they are cheaper than the rail equivalent. Receipt 2101 Please use the approved supplier to book flights or book on the internet using a University purchase card if cheaper. Flights (Overseas) Economy class is the only class permitted for internal flights. Business Class and / or First Class are not allowed. Please use the approved supplier to book flights or book on the internet using a University purchase card if cheaper. The permitted class of travel depends on the length of flight: N/A 2109 Economy: may be used for any flight duration Premium Economy: only where flight is 5+ hours, one-way Business class: only where flight is 10+ hours, one-way. You must have authorisation from your Head of Department in advance of travelling to travel business class. Flight upgrades First Class is not allowed for any flight. Upgrades at the University's expense are not permitted and claims will not be reimbursed. Travellers may upgrade at their own personal expense. N/A 2101 (UK) 2109 (Overseas) Baggage charges The correct number of bags / cases should be added during the flight booking process. If you are required to transport University equipment etc. please consider shipping in advance wherever practical and time permits. Receipt required 2101 (UK) 2109 (Overseas) If you unexpectedly have to take extra luggage, e.g. research equipment, please submit a claim for actual expense incurred. Excess baggage charges at check in Claims will not be reimbursed. Please weigh your luggage prior to check-in to ensure you are within the airline's weight allowance. N/A Seat reservation fees Claims will not be reimbursed. Seat reservations should be made during the flight booking process. N/A Page 12 of 49

13 3.2 Rail Travel Expense Item University Policy Receipt or Allowance Agresso Account Rail Travel (UK) Please use the approved supplier to book UK rail travel. N/A 2102 Standard class must be used for short journeys. For longer trips standard class is normal but Heads of Department/ Head of Support Service may authorise first class travel in advance of the date of travel. Please book as far in advance as possible to get the cheapest rates (tickets are released 12 weeks prior to departure). Receipt required In exceptional circumstances, claims for rail travel booked with another supplier may be reimbursed. Rail Travel (Overseas) Wherever practicable and more cost effective, please use the approved supplier to book overseas rail travel. Receipt required If rail travel has to be organised whilst overseas, please pay for this locally using a University purchase card (if held). If you do not hold a purchase card, please submit a claim for actual expense incurred. Standard (second) class is normally the maximum payable. We do not expect staff to travel third class. Additional authorisation by Head of Department / Head of Support Service for first class overseas rail travel. Travel Cards, e.g. Oyster cards, rail cards Cards may be purchased where it is more economical than purchasing individual tickets. Please submit a claim for actual expense incurred. Receipt required 2102 (UK) 2114 (Overseas) Claims for use of a personal travel card on University business will only be reimbursed where the cost of the business journey can be split out and evidenced by a receipt. Receipt required Claims for annual rail card purchases will only be reimbursed where the annual savings made on business journeys outweigh the cost of the rail card. Please submit a claim for the cost of the railcard and keep a record of savings for audit purposes. Receipt required plus savings record. Page 13 of 49

14 Wi-Fi use on train Where the train operator charges for the use of Wi-Fi, this will be reimbursed where it is used for University business purposes. Please pay using a University purchase card (if held) or submit a claim for actual expense incurred. Receipt required 2102 (UK) 2114 (Overseas) Page 14 of 49

15 3.3 Cars / Taxis Expense Item University Policy Receipt or Allowance Agresso Account Business mileage (car/cycle/motorcycle) For business journeys by car that exceed 100 miles (round trip, returning same day), it is usually cheaper to hire a car from the approved supplier. For round trips under 100 miles, please use your own vehicle and submit a claim for shorter of home to destination or normal place of work to destination. See Appendix 2 for details on how to work out distances, and Appendix 3 for details on determining your normal place of work. Allowance: Car: 45p / mile Cycle: 20p / mile Motorcycle: 24p / mile 2105 Car Mileage (UK) 2106 Bicycle (UK) 2106 Motorcycle (UK) The driver's insurance policy must cover business use in order for a private vehicle to be used. In addition the driver must complete the authorised driver forms. Claims for travel around Heslington campus will not be reimbursed, please use the free bus service wherever possible Overseas Car Mileage/ Motorcycle/ Bicycle Claims for travel to/ from Heslington and Kings Manor will be reimbursed. The maximum distance payable from Heslington to Kings Manor is 3 miles. Standard distance for University of York to University of Hull is 35 miles. Claims for using a private vehicle to transport heavy goods around campus will not be reimbursed. Please use the portering service. Passenger mileage allowance When transporting colleagues to a business event in a private car, the vehicle owner may claim a passenger allowance provided they are taking at least one passenger in their vehicle. Allowance: 5p / mile regardless of the number of passenger 2105 (UK) 2119 (Overseas) Please submit a claim for the allowance permitted. Car / minibus hire (UK) The driver s insurance policy must allow receipt of money for taking passengers. Please use one of the approved suppliers to book a vehicle. The standard class of hire N/A 2103 Page 15 of 49

16 vehicle is a 1.6 litre mid-size vehicle. Full-size vehicles or MPVs should only be hired to accommodate four or more people plus equipment, etc. The hire of sports, convertibles and luxury / executive cars is prohibited. Please ensure that you refuel the vehicle to the original level or the University will incur a refuelling fee. See 'Fuel only' below. Car hire (Overseas) Wherever practicable, book the vehicle prior to the business trip, using one of the approved suppliers. N/A 2115 If car hire has to be organised whilst overseas, please pay for this locally using a University purchase card (if held). Otherwise, please submit a claim for actual expense incurred. Receipt required The standard class of hire vehicle is a mid-size vehicle. Full-size vehicles or MPVs should only be hired to accommodate four or more people plus equipment, etc. The hire of sports, convertibles and luxury / executive cars is prohibited. Fuel only When refuelling a hire car or the City Car Club car, please submit a claim for actual expense incurred. Receipt required 2104 (UK) Parking charges Please submit a claim for actual expense incurred. Alternatively, petty cash may be used to pay for parking up to a value of 20 if the department holds a petty cash float. Parking fines will not be reimbursed. Up to 5 spent - no receipt required. In excess of 5 spent - receipt required or card statement where parking by phone has been used 2108 Fines for Road Traffic Act offences, e.g. speeding, driving in restricted access areas, etc. Claims will not be reimbursed. N/A Tolls and Congestion Zone charges Please submit a claim for actual expense Receipt 2108 (UK) Page 16 of 49

17 incurred. required if available 2110 (Overseas) Taxis (UK) When travelling, please use the bus service wherever possible. If travelling locally and a taxi must be used, contact one of the local firms listed on YEP. N/A 2107 Petty cash may be used to pay for taxis up to a value of 20 for a round trip or 10 each way where different firms are used. Taxis must not be used where the trip distance exceeds 10 miles unless it can be demonstrated that it is the best value option or exceptional circumstances apply, e.g. staff working unusually late (after midnight) or travelling back late from a University business trip. These may be reimbursed at the line manager's discretion. N/A Receipt required. Maximum payable 30 per single trip Taxis (Overseas) Please submit a claim for actual expense incurred. Receipt required 2117 Chauffeur driven cars Claims will not be reimbursed. N/A Page 17 of 49

18 3.4 Buses / Trams / Coaches / Ferries / Trams / Underground Expense Item University Policy Receipt or Allowance Agresso Account Bus / tram / coach travel (UK) Please submit a claim for actual expense incurred. Receipt required 2102 Alternatively, petty cash may be used up to a value of 20 if the department holds a petty cash float. Bus / tram / coach travel (Overseas) Please purchase tickets locally using a University purchase card (if held). Otherwise, please submit a claim for actual expense incurred. Receipt required 2114 Ferries / Hydrofoils Wherever practicable, please use the approved supplier to book travel. Alternatively pay for this locally using a University purchase card (if held). Otherwise, please submit a claim for actual expense incurred. Claims will only be reimbursed for standard class. Receipt required 2102 (UK) 2114 (Overseas) Travel Cards, e.g. Plusbus, Oyster cards Cards may be purchased where it is more economical than purchasing individual tickets. Please submit a claim for actual expense incurred. Receipt required 2102 (UK) 2114 (Overseas) Claims for use of a personal travel card on University business will only be reimbursed where the cost of the business journey can be split out and evidenced by a receipt. Page 18 of 49

19 3.5 Accommodation / Hotels / B&Bs Expense Item University Policy Receipt or Allowance Agresso Account UK Accommodation (hotels, B&Bs, guesthouses) Please use the approved supplier to book UK accommodation or book on the internet using a University purchase card if cheaper. N/A 2111 (UK) The cost should not exceed the maximum limits below: Central London Cost per night (including taxes) Room only 140 Bed & Breakfast 150 Rest of the UK Cost per night (including taxes) Room only 90 Bed & Breakfast 100 In exceptional circumstances, more expensive accommodation may be permitted. Overseas Accommodation If you are staying room only, you may claim the cost of breakfast within the meal limits set out in this policy. Please use the approved supplier to book overseas accommodation or book on the internet using a University purchase card if cheaper. N/A 2118 (Overseas) The cost of overseas accommodation varies enormously. An indicative amount for overseas hotel bed and breakfast rate is set out in Appendix 1. Where these limits are exceeded then authorisation for budget holder is required. Page 19 of 49

20 Staying with friends / family Please buy the host a gift or meal in recognition of the hospitality. The overall cost of the stay must not exceed the hotel limits stated above. Receipt required 2111 (UK) 2118 (Overseas) Personal Incidental Expenditure - UK only A set allowance may be claimed where it has been strictly necessary to purchase incidentals e.g. newspapers, laundry and private phone calls. 5 allowance per night 2111 Personal Incidental Expenditure - overseas only A set allowance may be claimed where it has been strictly necessary to purchase incidentals e.g. newspapers, laundry and private phone 10 allowance per night 2118 calls. Minibars Claims will not be reimbursed. N/A Gyms, Spas Claims will not be reimbursed. N/A Cable TV/ Sky/ Movies Claims will not be reimbursed. N/A Newspapers Claim as part of Personal Incidental Expenses. N/A 2111 (UK) Room upgrades Claims will not be reimbursed. N/A 2118 (Overseas) Telephone calls - personal Claim as part of Personal Incidental Expenses. State on the claim form that the call is personal. N/A Telephone calls - business Business calls can be reclaimed. Please submit a claim for actual expense incurred. State on the claim form that the call is business related. Receipt required 2209 Internet / WIFI charges These will be reimbursed if the internet is used for University business. Please submit a claim for actual expense incurred. Receipt required 2209 Meals served into hotel rooms If a tray charge is made by the hotel it will be reimbursed. Please submit a claim for actual expense incurred. Receipt required 2112 (UK) 2116 (Overseas) Tips / service charges Where a gratuity / service charge is included in the bill then it will be reimbursed. N/A Other tips are at the discretion of the diner and claims will not be reimbursed. These form part of the Personal incidental allowance which can be claimed when staying overnight. Page 20 of 49

21 3.6 Meals Expense Item University Policy Receipt or Allowance Agresso Account Breakfast / Lunch / Dinner The cost of drinks and meals may be claimed if a business trip takes you away from your normal place of work for a period of more than 3 hours, but does not involve an overnight stay. Please submit a claim for actual expenses incurred which should be within the maximum limits below: 3-5 hours away from normal place of work hours away from normal place of work hours away from normal place of work - 35 Up to 5 spent - no receipt required. In excess of 5 spent - receipt required (UK) 2116 If your claim exceeds the above limits, the University will pay the maximum limit only. A supporting receipt must be submitted to show that the amount has been spent in full. Claims will not be reimbursed if you are staying away overnight and your accommodation rate includes the cost of breakfast / dinner etc. Alcoholic drinks Claims will not be reimbursed unless they form part of the above breakfast / lunch / dinner limits. It is the traveller's responsibility to comply with current drink-drive limits and other relevant legislation. N/A Other drinks / snacks whilst travelling Claims will not be reimbursed unless they form part of the above breakfast / lunch / dinner limits. N/A Service charges / tips Where a gratuity / service charge is included in the bill then it will be reimbursed. Receipt required Other tips are at the discretion of the diner and claims will not be reimbursed. N/A Page 21 of 49

22 3.7 Other expenses Expense Item University Policy Receipt or Allowance Agresso Account Telephone calls - business Please submit a claim for actual expense incurred. Itemised bill required with business phone calls highlighted Phone line rentals Claims will not be reimbursed. N/A Internet usage at home or home broadband Can only be claimed where the bill separately identifies the amount of University business use. Itemised bill required with business usage highlighted Wi fi connections in internet cafes and similar Can only be claimed where the bill separately identifies the amount of University business use. Itemised bill required with business usage highlighted Pay as you go handsets Claims will not be reimbursed. N/A Pay as you go top ups PAYG top ups for up to 10 will be reimbursed where the phone is being used solely for University business. 10 based on receipt Couriers Please use the approved supplier. N/A Childcare Claims will not be reimbursed. N/A Kennelling/ cattery costs Claims will not be reimbursed. N/A Travel insurance Claims will not be reimbursed as all business travellers are covered by the University's business travel insurance. Please complete the University's travel log to obtain cover. N/A Visas and vaccinations Claims will be reimbursed where the visa or vaccination is required specifically for a business trip. Please submit claim for actual expense incurred. Receipt required Page 22 of 49

23 Equipment The purchase of equipment on expenses and then reclaiming the amount must not be done. The University has contracts to purchase equipment with many suppliers, and the purchases can easily be made via purchase cards, purchase order etc. Books The purchase of books, subscriptions, software and lots of miscellaneous items must be done through the normal University purchasing channels. These methods include using purchase orders, purchase cards or for small items petty cash. Subscriptions Subscriptions that are ex officio (i.e. associated with a role rather than an individual) will be paid by the University. Personal subscriptions will not be paid. Subscriptions are viewed as taxable benefit by HMRC unless the society, club or body appears on List 3. If any tax benefit arises then it will be borne by the University for subscriptions that relate to the role. Page 23 of 49

24 4. Advances 4.1 Travel Advances Advances to Staff and Students for travel and subsistence must be jointly approved by the relevant Head of Department/ Head of Support Service and the Director of Finance. Within one month of the trip being completed, the receipts must be submitted and any unspent balance repaid or claimed. Under no circumstances will a second advance be approved when the repayment of an earlier advance for individual is still outstanding. Please read section 4.4 on the accounting for advances 4.2 Currency Advances Where a member of staff wants an overseas currency (e.g. USD) then they can request the amount as an Advance in accordance with section 4.1. Once the trip is complete then any surplus currency should be returned to the cash office. Please read section 4.4 on the accounting for advances 4.3 Loans to Staff Loans to staff are authorised under schemes jointly approved by the Director of Human Resources and the Director of Finance. There are no loan schemes for travel and subsistence or purchasing equipment. Any loans must be repaid in full before the employee leaves the University s employment. The schemes offered include cycle to work loans, bus & rail ticket loans, medical insurance, and dental insurance. The full list is located: Accounting for Advances When a person requests an advance it is charged to Agresso Accounts 9138 (Staff), 9136 (Students). The money is held on this account code until the person submits their receipts. When the receipts are submitted then the amount is taken from Accounts 9138/ 9136 and charged to the normal expenditure codes. For example: Person A in Department X for project Y requests an advance for 200 to go to New York. The accounting entries are: Debit Account 9138, Staff Number A, Project/ Workorder Y Amount 200 Credit Supplier account on Agresso 200 this is paid to the member of staff When the person returns and has spent 250 on hotel then they are owed 50. The accounting entries are: Debit Account 2118, Project/ Workorder Y 250 Credit Account 9138, Staff Number A, Project Y 200 Credit Supplier account on Agresso 50 this will be paid to the member of staff If the person only spends 175 on the hotel then they should repay the 25 to the University. The person should complete the expense claim, attach the 25 cheque payable to the University. At this stage the accounting entries are: Debit Account 2118, Project/ Workorder Y 175 Credit Account 9138, Staff Number A, Project Y 200 Credit Bank account Agresso 25 Page 24 of 49

25 5. Hospitality and Gifts Whilst modest hospitality is an accepted courtesy of a business relationship, the University should avoid a situation whereby giving / accepting the hospitality may be deemed to have influenced a business decision or lead to allegations of a conflict of interest. Invitations to / from modest corporate entertainment events may be accepted if there is a clear benefit to the University, i.e. it will further important business development opportunities or business relationships. The University Bribery policy provides clear guidance on accepting gifts and hospitality is located at Business events This is an event or meeting where a business discussion is taking place. It is recommended that the maximum payable is 40 per head (including the cost of any drinks). In exceptional circumstances, the limit may be exceeded subject to obtaining prior written approval from the budget holder / Head of Department. The use of Cucina on for entertaining when on Campus is encouraged. The name of each guest must be declared on the claim form to satisfy HMRC rules. 5.2 Gifts to Staff Small gifts to staff in limited circumstances may be appropriate. Examples include; retirement presents. It is not acceptable to purchase gifts for birthdays, weddings etc. 5.3 Staff events There are many types of staff events e.g. Christmas Parties, Team Building events, Away days. The use for University funds for work related events e.g. Team Building, Away Days is appropriate, but the amounts spent should not be excessive and should be held using University facilities where ever possible. It is not appropriate to use University funds to pay for staff parties e.g. Christmas. Where University staff are paying money in for an event which they are funding, eg their Christmas party please set up an X-code, ie workorder starting with X. Funds should be paid in on normal income account codes ie those starting with a 4 (4035 is miscellaneous) and your X workorder. The meal bill should be coded to your X workorder and normal expenditure account codes (eg 2401 Food and Beverages) Page 25 of 49

26 6. Loyalty schemes Membership of any rail, air or hotel loyalty programme must not influence the traveller's selection of booking agent, airline, rail operator, hotel, or room type. Any points accumulated by the traveller as a result of booking business travel should be used to offset the cost of future business journeys only. Please note that the University will not reimburse the fees for frequent traveller membership schemes. Page 26 of 49

27 7. Trip Cancellations, Refunds and Compensation for delays 7.1 Cancellations Where it is no longer possible to take a business trip, the traveller is responsible for notifying the supplier. This should be done as soon as possible to avoid cancellation charges. The University will not reimburse cancellation charges unless exceptional circumstances apply. 7.2 Refunds for unused tickets Unused tickets must never be destroyed as refunds are usually possible (subject to the type of ticket purchased and any ticket rules / restrictions). Where the approved supplier has been used to purchase the ticket, please contact them directly. The unused ticket will need to be returned to them in order for them to organise a refund. The refund will be credited to the original workorder used to pay for the trip. Where the trip has been arranged directly with an alternative supplier and paid for by purchase card, please contact them directly to find out whether a refund is possible. The refund must be credited to the card used. 7.3 Compensation for delays Train operators and airlines usually compensate passengers for significant delays. The compensation amount will depend upon the length of the delay. Information about the amounts payable can be found on the operator s website. Where the approved supplier has been used to purchase the ticket, please contact them directly. The original ticket will need to be returned to them in order for them to organise the compensation. The operator will check their running log to verify the length of delay and issue the appropriate compensation to the approved supplier. The approved supplier will notify the traveller once this has been received and the credit/ voucher/ credit note will be held by the supplier for use against future travel. Where the trip has been arranged directly with an alternative supplier and paid for by purchase card, the traveller will need to apply for the compensation and the refund must be credited to the card used. Page 27 of 49

28 8. Expense Claims Staff should to book all travel and hotels through the approved suppliers subject to the permitted exceptions. Staff who travel a significant amount should request a purchase card. Staff should claim expenses only as a last resort. The University will reimburse the actual cost of expenses incurred wholly, exclusively and necessarily in the performance of the duties of an employee s employment. 8.1 Expenses forms If a person needs to claim expenses then they should complete the form located at Please complete your expense claim form clearly and correctly. Incomplete or unclear expense claim forms will be returned for re-submission. It must be signed by the claimant. The form with receipts firmly attached (or attached separate sealed envelope) should be submitted for approval by your line manager who certifies the expense forms. The certified form should be forwarded to your departmental office who will forward it on to the Payments Office, Market Square for payment once authorised. 8.2 Claim deadline Staff must submit expense claims within 3 months of the expense being incurred. Any claims submitted after this deadline may not be reimbursed and have to be additionally authorised by the Director of Finance/ Deputy Director of Finance. 8.3 Authorisation of Expenses Expense forms cannot be self-authorised. Expense claims should be authorised by a more senior person this is usually the claimant s line manager. The authorisation confirms that Any journey taken was authorised Expenses were properly and necessarily incurred on University business 8.4 Foreign amounts When you incur costs in a foreign currency e.g. not GBP then you should record the currency amount and the sterling amount. You should use the actual exchange rate you obtained (supported by bank/credit card statement or Bureau de Change receipt) to convert the currency to GBP. If this not available then please use Oanda currency converter on the web as an approximation In some departments the administrators will convert your currency claims in to sterling amounts, whilst in others the responsibility for conversion rests with the claimant. Please follow your departments guidance in this area. 8.5 Receipts All items included on an expense claim form must be supported by a valid receipt. A valid receipt should, wherever possible, include: - Vendor address and/or name Page 28 of 49

29 - Breakdown of items (+ VAT breakdown if applicable) - Date of transaction - VAT registration number (if applicable) - Total amount due Please note, credit and debit card transaction receipts (i.e. from handheld PDQ or chip & pin machine) are not considered valid receipts. Photocopied receipts or photographic evidence of purchases are not acceptable. Printouts of online bookings with full details and costs of items purchased can be submitted. In circumstances where a printed receipt is not available, handwritten receipts produced by the vendor are permitted, but should be on headed or stamped paper clearly stating the supplier details, date of transaction and list the details of the items purchased. Original receipts should be sent with the claim to Payments office Market Square. Examples of receipts are in Appendix VAT Coding for Expense Claims The coding of VAT is important as it affects the amount charged to the department/ project. Where you have a VAT receipt then it should be correctly coded using the following codes: Agresso VAT Code Description P1 Purchases at UK Standard rate P3 Purchases at UK Zero rate P4 Purchases at UK exempt rate 0 (zero) European VAT code 0 (zero) Rest of World VAT code The country where you paid for the goods or service is the country of the code. Eg if you buy a coffee in Paris then you should use 0 if you have a VAT receipt for the purchase. If the purchase was in New York then use 0 for the VAT code. If the purchase was in the UK then it is P1 If you do NOT have a receipt then you should use the Agresso VAT code 0 ie the number Zero regardless of where in the world the expenditure is incurred. Where processing Purchase Invoices/ Purchase Orders then E3 is used for European VAT and O1 for rest of the world. This is because the goods or service will be related to the activities undertaken in York. This contrasts with drinking coffee in Paris where the activity is undertaken in France. 8.7 Allowances The University operates a receipts based system of expense reimbursement. It does not pay expense allowances or per diems or round sum amounts. 8.8 Payment Expenses are normally paid weekly once on the authorised claim has been received at the Payments Office, Market Square. If any of the expenses being claimed are taxable then they will be paid monthly with your salary. Page 29 of 49