Travel costs relating to spouses or any other family members are normally not paid except where the spouse's presence is in the furtherance of University business or it is specifically stated in the terms of the funding grant or trust that it is allowed.
Examples of when their presence is in the furtherance of University business are:
- the spouse has some special skill or qualification associated with the employee's job on the trip, although not necessarily full time, e.g. where the spouse is a linguist and acts as an interpreter at business meetings
- the presence of the spouse is essential to organise a series of business entertaining occasions that the employee is required to host as part of their duties. It is not enough that they attend functions at which other guests are accompanied by their spouses
- the employee's health is so poor that it would be unreasonable for them to travel alone.
- This must be authorised by the Head of Department in advance and a record kept
- Actual reimbursement is made either via an employee's expenses claim or by direct payment to the supplier
If the travel costs are authorised as their presence is in the furtherance of University business then these do not need to be included on the P11D. If payment is made in any other circumstances then this will be a taxable benefit and should be included.
E.g. An employee takes his family along on a trip and their expenses are reimbursed as it is stated in the terms of the grant/trust fund that this disallowed. However, as there is no business reason for them to be there it is classed as a taxable benefit and it must be included on the P11D.