Travel and Subsistence Policy

Travel and Subsistence Policy

Contents 1.1 Introduction... 2 1.2 Authorisation Procedures... 2 1.3 Personal Expenses and Staff Expense Form... 2 1.4 Reimbursement of Expenses... 2 1.5 Importance of Original Receipts... 3 1.6 Income Tax Considerations... 3 1.7 Prior Approval for Significant Business Trips... 3 1.8 Advances... 4 1.9 Car Mileage... 4 1.10 Insurance... 4 1.11 Public Transport... 5 1.12 Accompanying Persons... 5 1.13 Extension of Trip for Personal Reasons... 5 1.14 Alcoholic Drinks... 5 1.15 Fines... 5 1.16 Subsistence Allowance: Daily and Overnight... 5 1.17 Accommodation Allowances..6 1.18 Telephones Calls and Mobile phones... 6 1.19 Further Enquiries... 7 Appendix 1: Claim Form for Travel and Incidental Expenses Appendix 2: Business Travel Application Form Travel and Subsistence Policy February 2010 1

1.1 Introduction In general, staff will be reimbursed for all reasonable expenses, which are incurred wholly, necessarily, and exclusively in the course of the College s business. The purpose of the Travel Policy & Expenses Procedures is to: Define the College s policy and procedures relating to business travel expenditure; Provide guidance on the types of expenditure that can and cannot be reimbursed by the College; Inform staff and those approving expenses, of their responsibilities when controlling and reporting travel related expenditure; Relieve employees of the need to declare travel expenses in their income tax returns; and Aim to provide the framework for a quality travel service that meets the needs of the College. All staff wishing to claim reimbursement of expenses should pay particular attention to these procedures. Provided these procedures are adhered to in full, the reimbursement of expenses to staff will not attract taxation. 1.2 Authorisation Procedures All expense claims must be submitted on a Staff Expenses Claim Form, a copy of which is included at Appendix 1. The claim form must be approved by an authorised signatory. This will normally be the relevant Line Manager but may be the relevant budget holding authorised signatory. Claims by the Vice-Principal must be authorised by the Principal. Claims made by the Principal must be authorised by the Chairman of the Board. Board and Committee members travel claims must be authorised by the Secretary to the Governing Body Self-authorised claims will not be accepted for payment under any circumstances. If a member of staff attempts to submit a false claim this will be treated as a serious offence, which may lead to disciplinary action. Claims that have not been approved in compliance with these procedures will not be processed and will be returned to the claimant. 1.3 Personal Expenses and Staff Expense Form Payments to members of staff for personal expenditure (i.e. mileage, subsistence etc.) must be made using a Staff Expenses Claim Form. A Staff Expenses Claim Form must not be used by an individual to reclaim expenses that are not personal expenses. For example, the cost of equipment, which should be ordered using the requisition / purchase ordering system and paid with an invoice, should not be claimed via a staff expenses claim form. 1.4 Reimbursement of Expenses Expense claims must be submitted within one month of the expense being incurred. Reimbursement may not be made for claims received after the expiry of the time limit unless a satisfactory explanation is provided. As our year-end is 31 July claims received after 31 August are particularly at risk of not being paid as the expenditure would not be charged to the correct accounting period. Travel and Subsistence Policy February 2010 2

Receipts must be provided to support all expenses claimed where applicable. The receipts must be attached to the claim form. Failure to provide the appropriate receipts and backing documentation may lead to the claim being returned. The approved claim together with any supporting documentation should be sent to the Finance Office for payment. Payment will normally be made by the Finance Department within 30 days of receipt of the appropriately approved and documented claim. 1.5 Importance of Original Receipts Whatever the expense being claimed, it is essential that the claimant submits original receipts with the appropriate claim form. The claimant must prove whatever out of pocket expenditure is being reclaimed. For reimbursement purposes: A receipt must clearly identify what has been paid. A credit card counterfoil is not acceptable as a receipt; A photocopy of a receipt is not acceptable as a receipt; and Whilst Line Managers should already be aware of exceptionally high incidences of claims from the same claimant without original receipts, the Finance Department will endeavour to notify the relevant Line Manager also. The Line Manager be responsible for following up with the claimant concerned to ensure compliance with the University College policy and procedures. 1.6 Income Tax Considerations Where the procedures below are adhered to in full the claim will be paid without the deduction of income tax. Other legitimate personal expenses will be paid via payroll as they will be treated as benefits-in-kind and taxed accordingly. 1.7 Prior Approval for Significant Business Trips Before undertaking significant business trips claimants must seek the prior written approval of the relevant Line Manager or relevant budget holding authorised signatory will as follows: Courses & Conference The staff member, prior to committing to undertake any course or conference must complete and Staff Development Application see the College Staff Development Policy. Other Business Trips For other business trips that will: - involve a total cost in excess of 200 or - involve a flight or - involve an overnight staff away from home. For such business trips the Business Trip Application Form at Appendix 2 should be completed. Travel and Subsistence Policy February 2010 3

Both the Staff Development Form and the Business Trip Application Form should clearly outline: Purpose of trip; Benefits expected; Expected costs to be incurred; and Details of any contribution to costs by another party. Prior written approval must be obtained before any costs are incurred. If approval is not obtained, staff will not normally receive reimbursement for any expenditure that they have incurred associated with the trip. The claimant must attach a copy of the Staff Development Application or and the Business Trip Application Form for their trip to the related travel claim. 1.8 Advances Advances to staff for travel or expenses due to be incurred will not normally be made. However, in exceptional circumstances, for anticipated spend in excess of 500 an advance may be allowed with prior written approval of the relevant budget holding authorised signatory. The advance will be deducted from the associated travel expenses claim when it is submitted after the trip has been completed. Receipts for the costs of the entire trip must be produced and an expenses claim form and associated receipts submitted as soon as possible after the completion of the journey and not more than one month after the advance was obtained 1.9 Car Mileage In accordance with Inland Revenue regulations, the first 10,000 business miles travelled by a member of staff in his/her own car will be reimbursed at a higher rate than any business miles travelled in excess of that figure. The rates that will be reimbursed are set annually by the Inland Revenue. The current approved rates are shown in the table below. Mileage Up to 10,000 miles Over 10,000 miles Rate 40.0p per mile 25.0p per mile Normally mileage claims will be paid only for journeys that start and end at the College. However, if a member of staff starts and/or ends the journey at their home, and the distance travelled is less than the distance that would have been travelled had the journey started and ended at the College, then the lesser distance will be paid. Full details of all journeys including the date, reason for the journey, starting point and destination should be shown on the expenses claim form. 1.10 Insurance As the College does not provide car insurance cover for staff using their own vehicles, staff are required to confirm that they have taken out personal car insurance with an appropriate extension to cover use in connection with College business. A copy of the relevant section of the policy should be forwarded to the Finance Office. Travel and Subsistence Policy February 2010 4

The mileage rates payable by the College includes an element to defray the cost of insurance as well as vehicle depreciation, fuel etc. 1.11 Public Transport Where staff use public transport, reimbursement will be on a receipts basis, provided the expenses are reasonable. Rail Travel In general, all staff should ensure that the most economical class of travel is used. In practice this will usually be standard class. Air Travel Staff who need to travel by air should go by the most economical means available. This will usually be tourist or economy class. Requests for travel by premium economy or business class is subject to prior written approval by the Principal. 1.12 Accompanying Persons The College is only liable for the costs relating to a member of staff s travel. Any accompanying persons will be responsible for their own costs. The University College will only normally consider paying for a spouse / partner where: There is an express and unsolicitated invitation to the spouse / partner as well as to the member of staff; There is an explicit role for the spouse / partner to exercise in the course of the visit; or Their attendance is required as a representative of the College. In such circumstances, prior written approval must be obtained from the Principal. 1.13 Extension of Trip for Personal Reasons Incremental costs relating to any extension of the trip for personal reasons must be paid for personally. It must be clearly demonstrated that the primary purpose of the trip was University College business. Annual leave records should be appropriately updated. 1.14 Alcoholic Drinks A claimant is not permitted to reclaim the cost of any alcoholic drinks which he / she has purchased for personal use while on the business trip. 1.15 Fines The College will not, under any circumstances, reimburse parking or speeding fines. 1.16 Subsistence Rates: Daily and Overnight Daily Subsistence Rates The subsistence rates listed below represent the maximum permissible rates available to be claimed to cover meals purchased by staff who are required to work at a location that is more than five miles away from both their home and their normal place of work. This is claimable only were no meal is provided at the location being visited. Length of Absence Current Rate Travel and Subsistence Policy February 2010 5

More than 5 hours Up to 4.25 More than 10 hours Up to 9.30 Receipts are required for this expenditure. Overnight Subsistence Rates Where staff travel on College business and an overnight stay is necessary, the College will reimburse reasonable costs of meals when supported by receipts. The maximum amount that can be claimed for an evening meal is 25. Members of staff should note that items of a personal nature, such as alcoholic drinks, mini-bars, video hire etc. will not be reimbursed by the College and these should be deducted from any bills submitted for reimbursement. For travel outside the United Kingdom and the Republic of Ireland the College will normally meet reasonable subsistence expenses incurred with regard to College business, providing receipts are produced. 1.17 Accommodation Costs Where staff travel on College business and an overnight stay is necessary, the College will fund the associated accommodation and breakfast costs. The maximum amount that can be claimed, supported by receipts is set out below. Location Current Rate London or Dublin Up to 90 Elsewhere in UK or ROI Up to 80 For travel outside the British Isles the higher rate above should be used as the benchmark for the hotel allowance. If this allowance seems inadequate for the city and country being visited the Finance Manager should be consulted before any accommodation commitment is entered into. The College will only bear the cost of accommodation and other travel and subsistence costs required for business purposes and will not meet the costs associated with any extensions to a stay for personal reasons or for accommodation and other travel and subsistence costs provided to a spouse or other family members. 1.18 Telephones Calls Business calls made from a home telephone by staff may be reimbursed subject to their inclusion on the expenses claim form and the provision of an itemised telephone bill. The College will not bear the cost of any part of the rental nor of any private calls. The College provides mobile telephones only where a specific operational need arises. It is the policy of the College that no private use is made of these telephones except in emergencies. If any private use is involved then the staff member will be required to reimburse the College for the cost of the call. The College will not reimburse staff for the rental of personal mobile telephones but will meet the cost of business calls made on the phones subject to evidence of the calls being provided with the expenses claim form. Travel and Subsistence Policy February 2010 6

1.19 Further Enquiries Any enquiries relating to this policy should be addressed to the Finance Manager. Dr Anne Heaslett Date Principal Review Date: February 2011 For distribution to: All Staff Travel and Subsistence Policy February 2010 7

Appendix 2: Claim Form for Travel and Incidental Expenses STRANMILLIS UNIVERSITY COLLEGE A COLLEGE OF QUEEN S UNIVERSITY BELFAST Travelling and Incidental Expenses Claim For the month of. 20.. Name (Block letters):. Private address:. Job Title / Department Post Code. I declare that the expenses claimed herein have been actually and necessarily disbursed by me on behalf of the College are in strict accordance with the Scales approved. Signed:.. Date:... Date Depart Time Return Time Depart From Return To Full Particulars of journey/expense Mileage Rail, bus, taxi fares Subsistence Other Expense s Reason for journey/expense Totals FOR FINANCE OFFICE USE... miles @ p per mile Rail, Bus, Taxi and Subsistence Other Expenses Total amount due Certified by Finance Office Date............ Head of Department Approval Date:... N.B Original receipts are required for all expenditure claimed other than mileage. N.B Copies of Staff Development Forms / Business Trip Approval Forms must be attached when appropriate Please refer to College Travel and Subsistence Policy for details.

Appendix 2: Claim Form for Travel and Incidental Expenses STRANMILLIS UNIVERSITY COLLEGE BUSINESS TRIP FINANCIAL ASSISTANCE APPLICATION This form must be submitted sufficiently far in advance of the trip to permit a detailed consideration of the application. SECTION A SURNAME: DEPARTMENT: APPLICANT S DETAILS FIRST NAME(S): (in full) TEL. EXT.: POST: Permanent / Fixed Term Contract / Other APPOINTMEMT: Full-time / Part-time (Please delete as appropriate) JOB TITLE: SECTION B BUSINESS TRIP DETAILS Purpose of Trip: Destination: DATES (Inclusive): Accommodation Requirements SUBSISTENCE TRAVEL COSTS: FROM TO MODE OF TRANSPORT COST 1 2 3 TOTAL ESTIMATED COST: SECTION C LINK TO COLLEGE DEVELOPMENT PLAN Briefly state how this request is linked to targets identified in the College Development Plan. Demonstrate link to operational targets, where appropriate.

SECTION D Identify how the learning/output from this exercise will be disseminated in the College. SECTION E LINE MANAGER/BUDGET HOLDER AUTHORISATION After discussion with the member of staff, I approve that he/she undertakes this Business Trip as detailed and confirm that the course/conference is relevant to the area of work being carried out on behalf of the College is in line with the College Development. Signature: Date: Line Manager/Budget Holder ------------------------------------------------------------------------------------------------------------------------------- FOR OFFICE USE ONLY APPROVAL GRANTED: YES NO Copied to Finance