Other expenses
Contents
- Hospitality (food, drinks and entertainment)
- Gifts and individual recognition
- Training, development and subscriptions
- Training or conference fees
- Course delivery costs
- Professional and trade body membership fees
- Subscriptions (periodicals and club memberships)
- Other business expenses
- Home working costs
- IT and telecommunication costs
- Office and administration costs
- Relocation
- Health and wellbeing
Hospitality (food, drinks and entertainment)
The provision of hospitality, especially that provided externally, must be for the benefit of the University. Hospitality includes the provision of food, drink and entertainment.
Meals and drinks
Where the hospitality has been pre-authorised, costs may be reimbursed.
Hospitality should be undertaken on University premises and invoiced to the institution, rather than individual employees.
Other entertainment costs
It is expected that only low-value costs which are incidental to the business entertaining, for example, taxi to a venue, would be incurred and reclaimed.
Follow the specific guidance within the policy against Bribery and Corruption and Fraud.
Before provision or incurring hospitality costs
When providing or before incurring the costs of hospitality, authorisation must be obtained, in advance, in accordance with the following:
- hospitality, wherever possible, is to be undertaken on University (and College) premises.
- hospitality must not include anything other than the provision of food, a modest amount of alcohol and any incidental costs such as travel to a restaurant.
- hospitality expenditure must be an appropriate use of University money: it must not be excessive (for example, for staff hospitality the costs should not exceed the evening meal subsistence rates), nor should it be:
- provided frequently or regularly
- inappropriate (that is, must not be seen to bring the University into disrepute by placing any public official under undue influence)
- hospitality should be procured centrally via the institution, rather than reclaimed by individual employees. Where the costs cannot be procured centrally, they are to be reclaimed by the most senior member of staff present
- expense claims for hospitality must be authorised by the Head of Institution, except where they are the claimant, or benefited from the entertainment, when it must be authorised by someone at least one level higher
Whether the hospitality is classified as staff or business entertaining for tax purposes is largely determined by the composition of the attendees. Accordingly, a list of all attendees must be maintained and submitted with the claim as appropriate.
Gifts and individual recognition
Gifts to employees for birthdays and other occasions are considered personal, non-business expenditure and must not be claimed via expenses.
Gifts to employees
As a rule, gifts to employees are to be funded by local staff collections. Exceptionally, token gifts to mark milestone events in employees’ personal lives may be provided, typically a card and flowers.
Milestone events include birth of an employee’s child, engagement, marriage, extended illness or injury, sympathy, and condolences (relating to the death of an immediate family member) and milestone birthdays. This excludes retirement or leaving gifts as these arise “by virtue of employment.”
Recognition (individual)
Where, by exception, recognition is provided locally, this should be incurred by the institution rather than claimed by an individual employee, on the recipient’s behalf. For long service awards, email HR Life Events and Leave Team.
Gifts to third parties (that is, non-employees)
Where the University provides a gift to a third party, provided the item was not expected and is modest in value (that is, less than £50) it will be a business gift. Follow the specific guidance within the Policy against Bribery and Corruption and Fraud
Training, development and subscriptions
In some circumstances, individuals may be permitted to incur and reclaim some business costs relating to them personally.
Training and development
Employees may need to participate in courses and conferences to perform their duties effectively. The University provides free access to the LinkedIn online learning portal and provides many other courses in-house, the costs of which are often borne by the University.
Alternatively. the University may agree to meet the cost of external courses or qualifications which lead to the acquisition of knowledge and skills that are:
- necessary for the duties of employment or prospective employment
- directly related to increasing the effectiveness in the performance of the employee’s present role
Where it is necessary for employees to travel to attend these courses, any travel and subsistence incurred may be reclaimed as business expenses.
Exam fees
Where prior approval has been obtained to fund an employee to undertake an examination as part of a professional or vocational qualification, the costs may be reclaimed via expenses.
Training or conference fees
Prior approval must be obtained before employees attend any external training or events. These are to be booked via the normal institution procurement channels.
Course delivery costs
Where an employee is presenting or teaching, they would normally be expected to obtain any resources or materials via the usual institution procurement channels.
Professional and trade body membership fees
An institution may meet the cost of subscriptions to professional bodies and learned societies where it derives a clear benefit from the employee’s membership of such a body, for example, access to materials and events.
Subscriptions to periodicals and journals.
Where this is a business expense these are to be purchased via the normal procurement channels or via a University Corporate credit card.
Club memberships and subscriptions
The University will not pay, on behalf of, or reimburse the cost of any membership or annual subscription in respect of clubs or other organisations (other than professional and trade bodies – above) irrespective of whether the membership is used for the furtherance of the University’s business.
Other business expenses
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.
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.
IT and telecommunications costs
It is expected that all IT and telecommunications equipment would be procured via the normal procurement channels (that is, paid for by the institution using approved suppliers).
Business calls on personal mobile and 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.
Line and 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:
- the costs are not included in the contract/bundle; or
- the costs exceed £5
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 or 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 (for example, hardware, software, peripherals, or consumables.), IT expenses may be reimbursed.
A valid exception will include a situation where an employee is working overseas, that is, without access to supplies/ equipment from their normal office.
Office and administration costs
By exception where there is prior institutional approval and there is an urgent need. (for example, couriers for parcels, printing), office costs may be reimbursed.
It is expected that all office costs would be procured via the normal procurement channels (that is, paid for by the institution using approved suppliers).
Relocation expenses
The University offers a scheme to provide financial assistance for relocation expenses for certain moves within the UK and from overseas. Where costs are approved, they may be reclaimed. The HR Pay Benefits webpage gives details of eligibility criteria, allowable expenditure, and procedures. Outside this scheme, institutions may fund relocation expenses.
Health and wellbeing costs
Generally, the University will neither pay nor reimburse the costs of personal healthcare.
Eye tests and glasses
Any employee who is a regular user of a Visual Display Unit, may request an eyesight test through Occupational Health.
See safety guidance for display screen equipment on the Safety Office web pages.
Where approved by Occupational Health, the voucher covers £25 towards the cost of an eye test and £50 towards the cost of prescribed glasses.
Medical insurance, medical treatment, counselling, gym membership and childcare
The University will not reimburse any expenses associated with these categories.
If, in exceptional circumstances, the University does agree to reimburse such costs, the Employment Tax section must be consulted to consider potential tax implications.