• 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.
• The expenses claim system is intended to reimburse actual expenditure incurred by employees while on University business. Accordingly, the University does not pay a daily subsistence rate or similar system.
• The expenses claim system is not to be used 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. Colleagues should seek advice from school operations, or equivalent in professional services, before incurring any personal expenditure. Note all goods bought with University funds remain the property of the University.
• HMRC and our research funders also require that receipts are provided with all claims. This gives the necessary proof that the expenditure was incurred and was for bona fide University business, in addition to ensuring the correct VAT treatment where appropriate.
• Expense claims without receipts cannot be charged to externally funded projects and must be in line with their funding rules. Any unsupported claims on research grants and contracts will not be approved.
• All expense claims must be submitted within three months of incurring the expenditure, and when in relation to externally funded projects, prior to the end date of that project if earlier than three months. This is to encourage good practice not only for employee personal finance but also for University controls, in particular in relation to research grants. Claims over three months old will be rejected.
• Employees can only claim for expenses or fees that they have directly incurred. Employees 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 a family member of an employee, including spouse, partner or child who accompanies the employee on a business trip. Such costs must be paid directly and cannot be charged to the University and then reimbursed.

• The only proof of any bona fide business expense is an original receipt, and any claim not supported will not be paid by the University.
• 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 and in accordance with any external funder rules (which may require keeping receipts beyond the end of the project).
• Receipts must show the date of issue, currency, the supplier’s name and be fully itemised where possible. Restaurant receipts must list all the meals and drinks claimed for. Handwritten receipts may not be accepted.
• There may be exceptions if a full explanation is provided for why a receipt is missing but, in this case, you will need to include some other proof of payment, such as a redacted extract of a bank statement. If you do not provide a valid receipt, your claim may be rejected. Even if the claim is paid, tax regulations may require the amount to be subject to income tax and National Insurance.
• The costs will also become ineligible for external project funding and will not be reimbursed against the project budget if an itemised receipt is not provided.

• 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 (bank/credit card statement) which clearly shows the exchange rate at the time of exchange, this should be accepted. However, if such evidence is not available, the system 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. Bank transaction fees will also not be reimbursed. 
• Frequent travellers may benefit from a university Frequent Traveller Credit Card or cash passport.

• Expense claims will be authorised by automated workflows to the claimant’s Line Manager, followed by the relevant Oracle budget holder/approver of the activity code used. Claims must never be approved for payment by the claimant’s spouse, partner or close relative. Further information about the approval process can be found in the training materials.

The authorisation of both line manager and budget holder ensures:

• The line manager is confirming that the staff member is valid, the expenditure was incurred wholly, necessarily and exclusively for work purposes, and the appropriate activity code has been used.
• The budget holder/approver is confirming the finance code is valid, there are sufficient funds and the expenditure is compliant with the Finance Procedures, any external funder terms and conditions and any other Policies that may apply.

• 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 will be rejected.
• In exceptional circumstances where expense policy cannot be adhered to, claims must include a full explanation why the goods or services were not purchased in the normal way.
• You will be informed of any disallowed element via email.

• Expenses charged to externally funded projects must comply with both the University’s financial regulations and the specific terms and conditions set by the funder. Only costs that are necessary, reasonable and directly attributable to the project may be charged.
• Claimants are responsible for ensuring that all expenditure is eligible under the relevant award agreement, supported by appropriate documentation, and incurred within the approved project period. Where funder requirements are more restrictive than University policy, the funder’s rules will take precedence.

• Subsistence should be claimed for university staff only. Any cost including non-University staff should refer to entertaining.
• Claims must be limited to reasonable and essential meals incurred while travelling on University business.
• Employees who make business journeys greater than five miles from their normal (designated) place of work or are away on University business for more than five hours are entitled to claim subsistence costs. This will typically include meals, which may be claimed on presentation of receipts.
• Hotel breakfast costs may be claimed where breakfast was not available as part of a bed-and-breakfast rate at a

University-approved hotel through Key Travel.

• Hotel minibar charges are not reimbursable and must not be

The University will not reimburse alcohol on subsistence claims. Our research funders will also not accept alcohol as subsistence.

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 employee.

• Service charge automatically included – no limit.
• Tips/gratuities 10% of total bill
• (15% in the USA)

Business entertainment is only allowed when it clearly supports new business, existing business relationships, or a specific business project.

A “customer” must be external (e.g. adviser, sponsor, external student, or collaborator from another organisation).

Entertainment of employees, existing students, visiting lecturers/examiners, or anyone paid by the University does not qualify.

The ratio of external customers to University staff must be at least 1:1 (equal or more customers than staff). Claims must record the purpose, names, and organisations of all attendees. If the event is considered social or does not meet HMRC rules, it becomes non-business entertainment, and the School will be charged tax on the cost.

Hospitality provided to students and visitors that does not fall within the University’s business entertaining guidance will only be permitted where there is a clear and justifiable University purpose, such as formal academic events, recruitment activities, open days, conferences, examinations, or externally facing engagement activities.

Hospitality must be appropriate to the nature of the event, proportionate in value, and must not confer a personal benefit on staff or students. Expenditure that is primarily social in nature, routine, or informal (for example, ad-hoc meals, celebrations, or refreshments outside a defined University activity) is not normally allowable.

All such expenditure must be approved in advance.

Conference bookings should be made via requisition or purchase card.

Travel and accommodation for conferences should be booked via Key Travel. There is an exception where there are preferential rates for booking a conference package with the organiser. 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.

Costs for subsistence, public transport etc. should be claimed via the expenses system, following the relevant guidance. 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 and where conference attendance will be claimed from an externally funded project.

Employees may extend a business trip for personal travel (for example, adding annual leave before or after a conference); however, only costs directly related to the business element of the trip will be reimbursed.

A mileage allowance will be paid in accordance with HMRC approved rates when employees use their own vehicle for approved business journeys.

• Public transport should be considered where
• For longer journeys, employees should assess whether a hire car would be more cost-effective.

Employees should share cars where possible.

Home-to-Work Deduction

Ordinary commuting between home and an employee’s normal (designated) place of work is not reimbursable.

Where a business journey begins or ends at home, employees must d

Mileage can be claimed at the prevailing HMRC rate, currently 7p per mile.

These rates are updated by HMRC quarterly:

• 1 March
• 1 June
• 1 September
• 1 December

This rate is for employees who have an Electric Vehicle on the Salary Sacrifice Scheme in line with HMRC rules.

Personally owned Electric Vehicles can claim using the car mileage rate.educt their normal home-to-work mileage. Only the additional business mileage is claimable.

Example:

Normal commute: 12 miles

Journey from home to meeting: 30 miles Claimable mileage: 18 miles

Mileage from home to a permanent place of work is not normally reimbursed, except in limited circumstances such as authorised out-of-hours call-outs.

All distances travelled must be recorded at the time of the journey. Any payment relating to home-to-work mileage is taxable under HMRC rules.

Driving for Work

Employees are considered to be driving at work when travelling on University business. This includes journeys from the normal place of work to other work locations (e.g., meetings, conferences, teaching sites,fieldwork). It does not include travel between home and the normal place of work.

Employees using their own vehicle for University business are responsible for complying with road traffic law and are personally liable for any penalties incurred.

Drivers must demonstrate safe driving behaviours and comply with the University’s Driving at Work Procedure.

Employee Responsibilities

Employees using their own vehicle for University business must ensure that:

• They hold a valid driving licence for the vehicle used
• The vehicle has valid insurance that includes business use
• The vehicle is roadworthy, well-maintained, and has valid tax and MOT (where required).

All employees claiming mileage must complete a self-declaration confirming compliance with these requirements.

The University does not reimburse the cost of personal telephone, mobile phone, fax or similar telecommunication charges.

The cost of telephone calls made on University business by employees from home or with a mobile phone may be claimed, but all such claims

must be supported by an annotated itemised bill.