All expense claims must be supported by adequate evidence (e.g. original copies of receipts, invoices or bills) that the cost has actually been incurred. Without evidence an expense should not be paid unless:
- There are exceptional circumstances e.g. loss of evidence due to theft or fire.
- It is reasonable out of pocket business expenses under £5 where it was not possible to obtain a receipt e.g. parking meters, tube and bus fares, telephone calls from public telephone boxes and toll charges.
If genuine problems occur in obtaining evidence, e.g. in less developed countries, then please contact the Head of Payroll to discuss.
Any expense that has been repaid via an expense claim form or on a University credit card will be considered a taxable benefit and must be reported on the P11D, where the employee is unable to provide evidence to support the claim (except for expenses under £5 as described above).