It is expected that, in most cases, business costs would be incurred by the institution as opposed to individual members of staff. This section details some of the main types of business expenses which may be incurred in exceptional circumstances, by individual employees, across the University.
Tax treatment of other business expenses
This table forms part of the Employee Expenses policy. Any deviations from the policy must adhere to the key principles and be authorised by the Head of Institution. Where appropriate, any claims must also align to the funder’s terms and conditions.
| Expenses category | Allowable expenses | Guidance / additional information |
|---|---|---|
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Home working costs Employees are not expected to incur, and seek reimbursement for, costs associated with home working. Non-urgent requirements are to be accommodated through the normal (institution) procurement channels |
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IT and telecommunications costs It is expected that all IT and telecommunications equipment would be procured via the normal procurement channels (i.e., paid for by the institution using approved suppliers). |
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| Business calls on personal mobile / landline | By exception, an employee may need to make a business call on either their personal mobile or their landline. In these circumstances, the incremental cost of the call (only) may be claimed. | Employees are expected to use University-provided facilities such as Teams, Zoom, Jabber, softphones, etc. |
| Line/mobile rental | As a rule, the University will not pay for, nor reimburse the costs of, either personal mobile contracts/calls or landlines at an employee’s home. |
If a mobile is essential for their duties the University may provide an employee with a mobile phone. The institution will pay the costs directly as part of the central mobile phone contract. |
| Private calls on University mobile phones |
If the University provides a mobile phone for business purposes and it is used for private calls, the costs incurred for those personal calls will need to be refunded where:
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The amount to be refunded would be the VAT inclusive amount. |
| Internet / Wi-Fi | As a rule, the University will neither pay for, nor reimburse, the costs of home internet. | When an employee is working away from home/their normal place of work, and requires internet access to conduct work, any pre-approved (reasonable) costs may be reimbursed. |
| IT costs | By exception where there is prior approval from the institution and where there is an urgent need for equipment (e.g., hardware, software, peripherals, or consumables, etc.), IT expenses may be reimbursed. | A valid exception will include a situation where an employee is working overseas, i.e., without access to supplies/ equipment from their normal office. |
| Office / administration costs | By exception where there is prior institutional approval and there is an urgent need e.g. (e.g., couriers for parcels, printing), office costs may be reimbursed. | It is expected that all office costs would be procured via the normal procurement channels (i.e., paid for by the institution using approved suppliers). |