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Transcription:

Travel and subsistence policy

Contents 1 Introduction... 3 2 Policy and principles... 3 3 Roles and responsibilities... 3 4 Dispensations... 4 5 Errors... 4 6 Travel costs... 4 7 Travel by road... 5 8 Travel by train... 6 9 Air travel... 6 10 Subsistence payments... 7 10.1 Visiting a temporary workplace... 7 10.2 Attending a conference, training course, etc... 7 10.3 Representing The National Archives at external events, etc... 7 10.4 Booking and staying in a hotel... 7 10.5 Travelling abroad... 8 11. Making a claim... 8 Appendix 1 Subsistence and mileage rates... 10 Policy owner: Finance Published: October 2006 Reviewed: June 2010, August 2010 This policy was agreed with the Trade Union Side on 13 August 2010. It will be reviewed at the request of either party.

1 Introduction 1.1 The aim of this policy is to make reclaiming expenses as simple as possible for you while making sure that claims meet the rules and regulations that the National Archives has to keep. 1.2 This approach is intended to reinforce the authority and responsibility of managers. 1.3 Detailed instructions and information on how to conform to the policy can be found in the Procurement area on the Intranet. 1.4 Overall operation of the policy and claims is subject to audit by The National Archives, the National Audit Office as with any other National Archives expenditure, and in this case by HM Revenue and Customs. 2 Policy and principles 2.1 The National Archives will reimburse any expenditure made by a member of staff that meets these principles: It was necessarily incurred on The National Archives business the expenditure supports The National Archives objectives; It was reasonable the amount spent is in proportion with the aim; It represents value for money the most effective, economical and efficient methods were chosen. 2.2 Where possible, staff should agree with their manager the terms under which expenses will be reimbursed before travelling. 2.3 We will reimburse actual expenditure capped within categories and subject to the production of a valid receipt. 2.4 Subsistence rates will be reviewed annually. Mileage rates will be reviewed in line with HM Revenue and Customs mileage allowance payments as required. 3 Roles and responsibilities 3.1 The following groups each have a role and responsibility within this process: Employees are responsible for obtaining the best value for money option and for claiming legitimate reimbursement within a month. Managers are responsible for checking claims are valid and for approving and passing them for payment promptly. 3

3.2 Managers should refuse or restrict claims they feel are not justified. 4 Dispensations 4.1 Dispensations, on the basis set out in this policy, have been agreed in principle by HM Revenue and Customs. 4.2 The National Archives has to report any non-salary payments made to staff to HM Revenue and Customs who may charge income tax on any benefits received. Responsibility for paying this tax rests with the individual and not The National Archives. 4.3 To avoid this and to simplify the process for claimants we have agreed a dispensation with HM Revenue and Customs so that amounts claimed in line with these guidelines are not subject to income tax. If you follow these procedures you will have no additional tax liability. 5 Errors 5.1 If Finance or an internal audit finds an error, the claimant and manager will be informed. The claim will be corrected and any under/over payment will be paid/recovered. All claims may be subject to audit. 5.2 If after investigation an error is found to have been caused deliberately, disciplinary action may be taken in line with The National Archives Disciplinary policy. 6 Travel costs 6.1 You are responsible for meeting the cost of your travel from home to your usual workplace. Your home cannot be classed as your usual workplace. 6.2 If you are required to travel on official business (e.g. to a meeting at another Government Department or to attend a training course arranged by The National Archives) you may be able to pay for the additional travel costs with a shared Oyster card (see section 6.7). If this is not possible or appropriate, you can claim expenses for the additional travel costs incurred. 6.3 If you already hold a season ticket for part or your entire journey, you should only use a shared Oyster card or claim expenses for the additional part of your journey. For example, if you hold a season ticket for zones 3, 4 and 5 and travel to zone 1 to attend a seminar, you can claim for the additional travel cost (in this example the cost of travelling through zones 1 and 2). 4

6.4 If, when on official business, you travel direct from your home to your temporary workplace, you can claim the full cost of the journey from your home to the temporary workplace. 6.5 If you travel from your normal workplace to the temporary workplace and then return to your normal workplace, the full cost of the journey will be refunded to you. 6.6 When planning your journey, you should consider which mode of transport would provide best value for money to The National Archives bearing in mind the distance to be travelled, the relative convenience of rail, road or air transport and the number of travellers. 6.7 Shared Oyster cards 6.7.1 Departments and teams are encouraged to buy shared pay-as-you-go Oyster cards for travel in and around London on official business. 6.7.2 You can buy a single Oyster card for shared use, or more than one if you are a large department or do a lot of travelling. One person in the department should be responsible for the shared card(s). 6.7.3 Oyster cards can be purchased online or at any Underground or Overground station. A deposit is required. The deposit and all subsequent top-up costs should be paid for on your department s Government Procurement Card. 6.7.4 When you have purchased your card(s) you must register online using the number on the new card. Please register in your department s name. This will allow you to see how much money is left on the card and can view the journeys that have been made using it. It also means that the card can be replaced if lost. 7 Travel by road 7.1 You can make claims for travel by hire car, private car, private motorcycle or bicycle. 7.2 Claims for travel by private car or motorcycle should be made inline with the mileage rates in Appendix 1. You cannot additionally claim for fuel, wear and tear or similar expenditure. 7.3 Where a private car/motorcycle is used as an alternative to public transport or hire car, claims must be at the public transport mileage rate. 7.4 The standard mileage rate may only be claimed where: 1. One or more passengers are carried; and 2. Documents or heavy items are carried. 5

7.5 The first 10,000 miles of standard motor mileage is not taxable. Tax relief on the difference between the first 10,000 miles of public transport and standard motor mileage is claimable direct from HM Revenue and Customs through your personal tax return. 7.6 Employees driving a private vehicle for work are responsible for ensuring their vehicle is insured for business use. In order to qualify for mileage allowance at the standard or public transport rate, your insurance policy must permit the use of your vehicle in connection with business. The National Archives will not compensate employees for any additional costs associated with upgrading their insurance policy to cover business use. You must provide Finance with a copy of your insurance certificate or covering letter before travelling (or as soon as is reasonably practical) on official business by private vehicle. 7.7 If you are involved in an accident while driving on official business, you must report the incident to your line manager. 7.8 The National Archives will not be held liable for any fines or penalties incurred while using a vehicle on official business (such as speeding fines or parking tickets). 7.9 Private hire vehicles/taxi services may be used as an alternative to public transport, usually when travelling between transport termini and destination venues. When making a claim for travel by taxi, your line manager needs to be satisfied that travelling by taxi was necessary. 8 Travel by train 8.1 For all staff, travel by train will be at standard class and you should take advantage of discounted fares wherever possible. Travel in a higher class may be allowed (e.g. if there are no standard class seats available and you need a seat to work), but must have approval from your Director before the journey. 9 Air travel 9.1 Flights within Europe must be at standard class and you must take advantage of discounted fares wherever possible - so allow plenty of time for booking. International flights outside Europe should normally be at standard class - any exceptions must have prior approval obtained from your Director. Consideration should be given to using rail travel for journeys to and within European destinations instead of air travel taking account of both travel cost and time. 9.2 Domestic flights may only be used where they are a more efficient and economical alternative to travelling by either car or train, taking account of both travel cost and time and with the approval of your Director. 6

9.3 You need to ensure that you hold a full and valid passport when travelling internationally. Travel to certain countries requires specific visas. You are responsible for arranging your own travel insurance. 9.4 Travellers cheques and foreign currency should be ordered through your own bank. You may claim the commission costs provided that you have receipts. 10 Subsistence payments See: Appendix 1 Subsistence and mileage rates 10.1 Visiting a temporary workplace 10.1.1 You will be entitled to make a claim depending on the amount of time spent away from your official workplace. If you are visiting a workplace that is not your official workplace you are entitled to make a claim as if it was a temporary workplace. 10.2 Attending a conference, training course, etc 10.2.1 It is usually the case that the costs for accommodation and meals are included in the fees paid by The National Archives for attendance at this type of event. Where this is not so, the standard subsistence rules will apply. For example, if lunch is provided, only the personal expense allowance and evening meal payments (supported by receipts) should be claimed. 10.2.2 For each night you spend at a conference or on a training course you will be entitled to a personal expense allowance. This is a flat rate payment for out of pocket expenses which does not require the production of receipts. 10.3 Representing The National Archives at external events, etc. 10.3.1 There are occasions where members of staff are invited to speak at conferences, etc and to accompany documents for exhibitions, etc where the host organisation agrees to meet travel and subsistence costs. You should not accept money or gifts, but accommodation, food, and transport can be paid for. 10.4 Booking and staying in a hotel 10.4.1 When working away from your normal workplace you may be required to stay overnight in a hotel. The accommodation cost of the hotel for provision of bed and breakfast will be reimbursed up to the overnight bed and breakfast limit. The costs of other meals will be reimbursed up to the meals allowance rate. Claims for both of these costs do require the production of receipts. 10.4.2 For each night you spend in a hotel on official business you will be entitled to a personal expense allowance. This is a flat rate payment for out of pocket expenses, which does not require the production of receipts. In addition, you can claim the 7

night subsistence payments for bed and breakfast and the meals allowance for other meals (supported by appropriate receipts). 10.5 Travelling abroad 10.5.1 Different subsistence rates are paid depending on the country you visit on official business. The National Archives uses the Foreign and Commonwealth Office Worldwide Subsistence Rates, which are given in the currency of each country, to calculate your specific entitlement. You should check with the Payments Team in Finance, who hold a current edition of the publication, before commencing your journey. 10.5.2 Claims should be made using the currency in which the payment was made. You will be reimbursed at the exchange rate prevailing when the claim is processed, unless you can provide evidence of the exchange rate used at the time of the transaction. 11 Making a claim 11.1 If you keep to the principles in this section and the subsistence rate limits then you will not need to declare this expenditure on any tax return that you are asked to complete. If you have any questions, then please read the information and instructions that can be found in the Procurement area on the intranet before incurring any expenditure and contact any member of Procurement if you are still not clear 11.2 You should make all claims on the travel and subsistence claim form. It is your and your line manager s responsibility to ensure that the claim form is accurate. Where a ticket or receipt with a value of more than 10 has been mislaid your Head of Department must adjust or approve your claim. Please remember that you need to submit receipts with all expenditure claims and managers can refuse or restrict a claim that does not meet the principles or limits in this guide. 11.3 Receipts are required in respect of the overnight bed and breakfast limit (i.e. hotel accommodation and lunch and evening meals). Receipts are not required in respect of personal expense allowances or for daytime allowances. Subsistence claims are not permitted where you have been provided with lunch during your visit to a temporary workplace, etc. 11.4 Claims will be reimbursed through payroll. Cash payments will only be made in exceptional circumstances and only by prior arrangement with the Head of Finance. Such arrangements must have the approval of your Head of Department. 11.5 The National Archives has introduced the use of Government Procurement Cards for those members of staff who travel regularly on official business. Government 8

Procurement Card users can use their cards to pay for travel, hotel, meals and other low value transaction as per the Government Procurement Card user guide. 11.6 Each department has a nominated Government Procurement Card holder who is responsible for managing bookings on behalf of those members of staff who are not often required to travel on official business. 9

Appendix 1 Subsistence and mileage rates This section sets out the maximum amounts that can be claimed for the main categories of expenditure without prior authorisation. Subsistence rates Overnight Allowances (for trips of 24 hours or more) Category Overnight bed and breakfast limit (based on staying at a 3 Star hotel) Meals allowance: Lunch Dinner London Outside London Maximum amounts for each 24 hour period of trip Receipts required? 90.00 80.00 Yes 4.25 25.00 4.25 25.00 Staying with family or friends 25.00 25.00 No Personal incidental expense allowance Yes 5.00 5.00 No Daytime Allowances (for single day trips and any final part of overnight trips that fall outside a 24 hour period) Category Daytime allowance (over 5 hours away from permanent station) Daytime allowance (Over 10 hours away from permanent station) Daytime allowance* (Over 13 hours away from permanent station) Reimbursement flat rate Receipts required? 4.25 No 9.30 No 13.55 No Mileage rates (all per mile) Public Transport Rate All cars 25 pence 10

Standard Rate All cars Motor cycle Pedal cycle First 10,000 miles Additional miles 40 pence 25 pence 24 pence 20 pence Passenger supplement (per passenger) 5 pence 11

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