The information provided below is to assist you to find the relevant Expenses forms which are held directly on the HR website:-
- The following process is for staff reclaiming out of pocket University of Manchester business expenses.
- Before making a claim check the guidance on the pages in this section to ensure your claim is within policy. You must have a finance code (activity code and task code) to submit your claim. If you require guidance on coding please contact your local Finance office.
- Claim forms are available through My Manchester
- When you have completed the form on line, print it off, attach receipts and forward for approval to the budget holder and then onto the Authorised signatory. Note these can be one of the same as long as different to the claimant.
- Completed forms to be forwarded for payment to HR Services, 2nd floor Simon Building, Brunswick St.
- HR Services aim to pay staff expenses directly into bank accounts within two weeks of receiving the form.
- Forms will be returned to the claimant should the form be found to be incomplete, inaccurate or containing a query on validity of part or all of claim.
- Submit a Student Expense claim
- If you are set up as a casual or demonstrator and need to submit expenses, please follow the staff links above.
- Further information on Student Expenses
- Once Authorised, completed forms need to be forwarded for payment to HR Services, 2nd floor Simon Building, Brunswick St.
Non-University staff are able to make a claim for Fees and/or Expenses incurred using the “PR7” claim form. Below are links to the Guidance and form. Completed forms to be forwarded to HR Services, 2nd floor Simon Building, Brunswick St.
Cash Passport is the preferred option for cash advances, used to support business trips or events (Flights and hotels should be booked through Key Travel). Cash Passport offers better security, flexibility and financial control over the other alternatives. Please contact HR Services for any advice. Please note the same finance procedures apply to cash advances as to any other expense claim so please refer to the Handy Guide for Staff making Expenses Claims when completing a return.
- If your expense claim is no more than £50, you can obtain a reimbursement through Petty Cash.
- Once authorised, completed forms can be returned in person to the Income Office, located in Room G003, Ground Floor, John Owens Building (opening hours 10am to 3pm).
- If you are a Research/Teaching Volunteer or (Lay) Participant in clinical trials, Submit an Expense claim
- Further information on payments to Research/Teaching Volunteers or (Lay) Participants
- For all other types of Expenses queries and guidance, please contact HR Services
- The University is obliged by law to follow the rules imposed by HM Revenue and Customs (HMRC). These include a requirement that all expenses payments are "wholly, necessarily and exclusively" for work purposes.
- HMRC also require that original receipts are provided with all claims. This gives the necessary proof that the expenditure was incurred and was for bona fide University business.
- All expense claims must be submitted within 3 months of incurring the expenditure. This is to encourage good practice not only for staff personal finance but also for University controls, in particular in relation to research grants.
- All claims for expenses must be fully supported by an image of the original receipt attached in the system. The original receipt should be retained until the expense has been paid or in accordance with the funders specific requirements.
- Receipts must show the date of issue, the supplier’s name and be fully itemised. Restaurant receipts must list all the meals and drinks claimed for. Handwritten receipts may not be accepted.
- Photocopies of receipts, bank statements, cheque stubs, credit card slips and counterfoils and credit card statements are not, for the reasons outlined in the paragraph above, acceptable as supporting documentation.
- Expenses incurred in a foreign currency will be converted to Sterling at the rate prevailing at the date of the original transaction. Where an individual has bona fide proof (an original receipt) which clearly shows the exchange rate at the time of exchange, this should be accepted. However, if such evidence is not available, the Payroll Office will use the exchange rates as published on www.xe.com or a similar website. As foreign exchange can be obtained free of commission charges at most UK banks, the Post Office and some supermarkets, the University will not normally reimburse such costs.
- Expense claims will be authorised by automated workflows to the claimants Line Manager and then relevant Oracle budget holder of the activity code used. Claims must never be approved for payment by the claimant’s spouse, partner or close relative.
- The University will usually refuse to reimburse expenses claims for goods or services (e.g. computers, software, travel, furniture, books, components etc.) that can be purchased using the procurement systems, Purchasing card or Travel Management System. All such claims must include a full explanation why the goods or services were not purchased in the normal way. Note all goods bought with University funds remain the property of the University.
- The expenses claims system is intended to reimburse actual expenditure incurred by staff while on University business. Accordingly, the University does not pay a daily subsistence rate or similar system.
- Staff can only claim for expenses or fees that they have directly incurred. Staff cannot claim for personal payments that they have made to another individual to cover that individual’s business expenses. All expenses must have been paid for by cash, cheque, credit or debit card or similar means. The University cannot reimburse expenses originally paid for by vouchers, Nectar Points or other loyalty card schemes. Where both methods were used for a single transaction, only the actual cash paid will be reimbursed.
- The University will not meet any costs relating to the spouse, partner or child of an employee who accompanies the employee on a business trip. Such costs must be paid directly, and cannot be charged to the University and then reimbursed.
- You will be informed of any disallowed element via email.
- The University does not pay a daily rate to cover Subsistence. All claims must be within policy and supported with receipts.
- Staff that as part of their employment make business journeys greater than five miles from their normal place of work or are away from work for a period of more than five hours, are entitled to claim subsistence costs. This will typically include meals and accommodation costs.
- Staff who as part of their employment make business journeys of less than five miles from their normal place of work or are away from work for a period of less than five hours can only claim subsistence costs if the event is classed as a working event.
- The University will pay for one alcoholic drink with a meal per person each day when staff are on University business, a “drink” being no more than a single glass of wine or pint of beer. This rule applies regardless of the source of funds and covers all types of University business, including subsistence (when staff are away on University business) and business entertainment (when non-University staff are present). While overseas, staff must comply with all local laws on the consumption of alcohol.
- Service charges automatically included in a restaurant bill may be reclaimed and reimbursed tax free. Tips and similar gratuities up to 10 per cent of the bill (15 per cent in the USA) are also eligible for reimbursement. Any amount over and above this must be borne by the member of staff.
- The University allows members of staff to entertain external “customers”. HMRC state that, for their purposes, such expenses will normally be allowable if the purpose was to discuss a particular business project. They may also be allowable if the purpose was to maintain an existing business connection or to form a new one, even though no business was actually done.
- However, expenses are not allowable if entertaining is really for social and not business reasons, even if some business topics happen to be discussed.
- In a University context, a “customer” may be defined as an external adviser, student, sponsor, a colleague from an external organisation involved in collaborative work, but as stated above, the purpose of the “entertainment” must be to foster new business or to continue existing business contacts.
- One test that HMRC may use to identify legitimate Business entertainment is where the ratio of customers to staff is, or, exceeds 1:1 in favour of the customers. If the ratio of staff to customers exceeds 1:1 in favour of staff then the University is required to calculate tax on the amount spent and pay this over to HMRC. However, staff are warned that HMRC may seek further proof, such as names of attendees, or apply other tests to confirm that an event was for genuine business purposes.
- The entertainment of existing students is unlikely to qualify as business entertainment.
- A paid visiting lecturer is treated for tax purposes as a University employee.
- Any non-business expenditure payable by a School on invoice will also be subject to tax. The tax liability will be charged to the relevant School account.
- A working lunch may only be reclaimed without deduction of tax and NIC if the refreshments are:
- light, for example sandwiches, biscuits and non-alcoholic drinks; and
- taken in the place where the meeting is held. (In other words, the meal is only a break in the meeting).
- Meals held in a restaurant or with alcoholic drinks therefore do not qualify as working lunches and are liable for tax. Please contact HRS for further guidance. Staff are expected to pay for their own refreshments (tea, coffee, milk etc.) while at work. The University will only provide refreshments for formal meetings or those with outside visitors, or as part of a formal agreement with the Trade Unions approved by the Director of Human Resources.
- The University has approved a Non-Business Staff Entertaining Policy to provide a consistent approach to the funding of staff entertainment, together with HMRC guidance regarding the tax and NI implications.
- The Policy allows each School/Faculty/Directorate or Department to contribute a fixed amount, currently set at £15 per head per annum, towards annual staff events at Christmas. This funding is not an entitlement and only applies to staff who attend the approved event.
- Expenses incurred in connection with attendance at academic conferences can only be reimbursed where it can be shown that it is directly associated with an employee’s duties, and is wholly, necessarily and exclusively for work purposes. Only identifiable costs incurred on bona fide university business can be claimed.
- Claimants should be especially careful when claiming expenses incurred during attendance at an overseas conference.
- Activities not directly associated with business (sightseeing tours etc.) cannot be reimbursed. The University cannot pay for members of an employee’s family or friends to accompany them to conferences and similar events.
- Please note that HMRC may ask to see proof that a conference is of an appropriate academic nature. Details such as agendas and other papers should be retained in case of such queries.
- Additionally, it is important that is shown there is no dual purpose to an overseas trip (i.e taking a holiday at the same time as a business trip for convenience) as only business elements may be reimbursed.
- 45pence for first 150miles of a single journey.
- 25 pence for subsequent miles.
- 22.5 pence per mile (50% of car allowance), no limitation for number of miles.
Car Share Mileage Rate
Staff are able to claim a car share mileage rate of 5 pence per passenger for private car business mileage in addition to the standard car mileage allowance.
Cycle Mileage Rate
Staff are able to claim a cycle mileage rate of 20 pence per mile for business journeys. Before doing so staff must read, understand and complete the Staff Business Journeys by Own Cycle Declaration. (Please note: the journey must be on a staff members own cycle - not a hire or pool bike. Also staff cannot claim for journeys when using a bike through the 'Cycle to Work' Scheme during the 12 month payback period. The bike is technically not owned by the member of staff during this period).
- The University does not reimburse the cost of personal telephone, mobile phone, fax or similar telecommunication charges.
- The cost of connection and other periodic rental charges will not be paid unless they are for a telephone or internet connection that is:
- provided solely and exclusively for business use; and
- is used by a member of staff who is required to work from home and does not normally have access to University facilities. Costs will not be reimbursed for staff with access to telephone and internet facilities at the University but who choose to work from home.
- The cost of telephone calls made on University business by staff from home or with a mobile phone may be claimed, but all such claims must be supported by an annotated itemised bill. Staff who need to use a mobile phone extensively for University purposes must obtain one from IT Services. As this service is available, subscriptions to mobile phone services will not be paid. Skype and similar services must be purchased by the University and not the employee.