Annex - how to apply the Non Employee Expenses policy
Contents
- 1. Subsistence, Travel and Accommodation rates for Non-Employees
- 2. Non-Employee categories
- 3. Travel
- 4. Accommodation
- 5. Subsistence payments
- 6. Expenses not covered
- 7. Payment to research participants in clinical trials and research panels
Annex
The University has a varied of range of individuals, who are not employees, that are involved with several activities for example, teaching, lecturing, coaching, or leading seminars. Some individuals are paid for their involvement whilst others are reimbursed for their out-of-pocket expenses.
Section 1 - provides guidance on reimbursement rates, but institutions may pay less.
Section 2 - details which system or method is used for each category of non-employee expense claims.
The other sections address allowable expense types. Instructions on how to process claims, and tax implications thereof, are covered in the associated financial procedures.
Subsistence, Travel and Accommodation rates for Non-Employees
It is preferable for the institution to book accommodation and travel directly with the provider. Where this has not been feasible or practical, the table below provides guidance regarding acceptable rates for non-employees. However, institutions may opt to pay less or utilise funders’ rates instead. There may be circumstances where these rates are unattainable or inappropriate, in which case, exceptions exceeding the rates must be justified and approved in advance.
It is essential that institutions communicate the amounts allowable to the prospective non-employee before they commence their interaction with the University.
| Expense category | Allowable expenses | Guidance / additional information |
|---|---|---|
| Accommodation in the UK | Where there is flexibility in choice of hotel, the daily rates apply unless there are no suitable or secure hotels within a reasonable distance of the destination. | The maximum is £140 per night to reflect the costs of staying in and around Cambridge. Students should apply the same rates provided in employee policy. These are inclusive of VAT |
| Accommodation overseas | Accommodation which is equivalent to UK 3-stars. For areas where there is a security or safety risk, the rating may be increased. | It is not possible to apply the standard accommodation rates because in some countries this would be excessive whilst in others, they would be insufficient. For travel risk assessment and other guidance, refer to Safeguarding Work Away. |
| Staying with friends and family | Non-employees who are eligible to stay in hotel accommodation may wish to stay with friends or relatives. In such cases, a flat payment of £25 per night may be claimed. | This is a known, and accepted, exception to the principles of requiring receipts for actual incurred expense It is intended as recompense to the host and could take the form of a meal out or purchased groceries. |
| Conference Accommodation | Where there is a demonstrable benefit to staying in the Conference hotel, the extra expense may be considered, with Head of Institution approval. | |
| Breakfast | May be reclaimed separately if • overnight accommodation does not include breakfast • an individual is required, by exception, to leave home early, for example, before 6am | The subsistence rate is £12 |
| Lunch | If the visit to the University spans the lunchtime period, and lunch is not provided by the institution, the cost of a light lunch may be reclaimed. | The subsistence rate is £12 |
| Dinner | If the visit to the University and the return journey spans dinnertime, and where the institution is not providing hospitality to the individual, cost of dinner may be reclaimed. | Not more than £29
|
| Subsistence overseas | Individuals can be reimbursed for meals that are equivalent to the kind of meal that can be purchased in the UK, within the UK rates. | Note: Individuals are not expected to exist on meagre portions in a country where the cost of living is high. Equally, the University will not meet the cost of a lavish 5-course meal simply because the cost of living is low in a particular country. |
| UK Mileage | This reimbursement must not exceed our employees’ rates of 55p per mile, but may be lower |
Non-Employee categories
The table defines various categories of non-employees and the University system that must be used to effect payment of expense reimbursement claims. Using Concur as an alternative to paper form will result in faster processing, provided all the required information is supplied.
If the claim is from a non-employee that does not fit into any of the categories below, contact the UFS helpdesk.
| Non-Employee Category | Definition | System | Specific Guidance |
|---|---|---|---|
| Affiliated lecturer | Worker | Cambridge Casual Workers System (CCWS) | |
| Committee/Board/Council members | Paid | Ind-E-Pay | In progress |
| Committee/Board/Council members | Unpaid | Concur or FD1A Expenses Claim Form | |
| External speaker | Paid | CCWS | In progress |
| External speaker | Unpaid | Concur or FD1A Expenses Claim Form | See Travel expenses for paid consultants and external professionals |
| College Fellow, College employee or other College representative (non-employee) | Unpaid (if embedded in the University, treat as long-term visitor) | Concur or FD1A Expenses Claim Form | |
| Interviewee | Visitors | Concur or FD1A Expenses Claim Form | See Travel expenses for individuals attending interviews |
| Research collaborator | Visitors | Concur or FD1A Expenses Claim Form | |
| Research participant | Visitors | Concur or FD1A Expenses Claim Form | |
| Volunteer | Visitors | Concur or FD1A Expenses Claim Form | |
| Students - study related | University of Cambridge (UoC) student, for example research expenses, visa, IHS costs | Cambridge Student Payment System (CamSIS) | Cambridge Student Payment Service - Home |
| Students - casual work | Includes student ambassador, invigilator, and students on internship | CCWS/TES | CCWS forms |
| Students – not directly related to studies or to casual work | Includes UoC students as interviewees, research collaborators or participants | CUFS student expenses form | Expense Forms | Finance Division |
| Students – society related activities | University of Cambridge students as part of a recognised University of Cambridge student society | Direct from society | |
| Visiting Students registered as a student on CamSIS - study related costs | Reimbursement of expenses | Form until CamSIS payments live Cambridge Student Payment System (CamSIS) | |
Visiting students not registered as a student on CamSIS – study related costs
| Reimbursement of expenses | Expenses claim form for Visiting students | Expense Forms | Finance Division |
| Casual workers (including visiting students considered to be ‘interns’) | Worker | CCWS | Cambridge Casual Worker System (CCWS) | HR Systems |
| Temporary employment services (TES) workers | Worker | FD1A Expenses Claim Form | |
| Agency workers | Worker | Direct to agency | |
| External Examiners | May be treated as self-employed or worker | FD1A Expenses Claim Form | Payments for occasional academic services | Finance Division |
| Emeritus academic | Treated as employee | FD1A Expenses Claim Form | |
| Consultants or contractors | Excluded from claiming expenses unless specifically stated in their contract, typically included in their invoice | N/A | |
| Other contracted entities | Excluded from claiming expenses directly | N/A |
*Concur or Visitor’s Expense form (manual process). Using Concur results in faster processing, provided all the required information is supplied.
+Cambridge Casual Workers System
Travel
The Guidelines for Sustainable Business Travel should be used to guide decision-making
Prior to committing to the reimbursement of travel expenses for non-employees, institutions should consider whether the business purpose can be achieved through online meetings, which offer an efficient and sustainable alternative to physical travel. If travel is required, it must receive approval in advance.
Public transport is preferred within urban areas and to/from airports, as it is often the most cost-effective and sustainable option. Alternatives to air travel, such as rail or ferry, are encouraged wherever feasible and practical, especially for European destinations accessible by Eurostar, particularly when the travel duration is within six hours from a London terminal.
Since non-employee travel reimbursements are funded by the University, cost-effectiveness necessitates consideration before engaging with the individual. Factors such as frequency, speed, convenience of stops, travel time, accommodation, subsistence, and environmental impact should be evaluated, especially for longer journeys within the United Kingdom, when compared to road and air options.
Individuals should be encouraged to procure tickets in advance for travel at off-peak times if the Institution is not purchasing them directly.
Reimbursement for mileage should be for mileage actually incurred, using the most direct route.
The policy's key principles must be adhered to when arranging travel for non-employees. The Head of Institution (HoI) may approve, in advance, deviations from the cheapest option where necessary, appropriate, and in the best interests of the University. For instance, if an eminent speaker is not charging a fee, a first-class rail ticket may be deemed acceptable with the approval of the HoI, subject to the funder's terms and conditions.
Travel expenses for paid consultants and external professionals
When negotiating contracts with consultants and other external professionals, it is imperative to exercise due diligence in specifying the level of expenses, including travel, for which the University is willing to reimburse as part of their contract of service. As a general principle, the rate or standard should not exceed that which University employees are entitled to receive.
Travel expenses for individuals attending interviews
Institutions may wish to reimburse candidates for expenses associated with attending interviews if an online alternative is not possible. This reimbursement must not exceed University employees’ rates for mileage and subsistence, although a lower rate may be used.
Travel for partners, family members, chaperones, or carers
Travel costs relating to partners, any other family members, chaperones, or carers are not normally paid except where their presence is in the furtherance of University business, or its eligibility is specifically stated in the funder’s terms and conditions.
Travel expenses for volunteers or research participants
Institutions may wish to reimburse candidates for expenses associated with attending research trials or interviews if an online virtual alternative is not possible. This reimbursement must not exceed University employees’ rates for mileage and subsistence, although a lower rate may be used. Funders’ terms and conditions must be checked and applied where relevant.
Specifically, there may be extenuating circumstances where higher rates are applied depending on the nature of the research and the participant’s needs. These rates must have prior approval from the HoI. A signed research contract is sufficient evidence of approval.
Mileage claims for University of Cambridge students
Where University of Cambridge students are attending placements or need to use their car to fulfil their course requirements, they may be permitted to claim mileage. They need to confirm, via email for example, that:
- their car has a current MOT and is roadworthy
- they have a full driver's licence
- they have adequate insurance. This may be different for different insurance companies, but some may require commuting to be covered. Business cover is not required. It is the student’s responsibility to check that they are fully covered by their insurance company.
These confirmations must be kept for the duration that the student will be claiming mileage to show that the University has fulfilled its duty of care.
Accommodation
Overnight accommodation should only be provided where the individual cannot reasonably be expected to make a return journey on the same day. Where possible, accommodation should be booked or arranged by the University and paid directly. Individuals should consider using University or Cambridge college accommodation.
Subsistence payments
As an alternative to receipt-based reimbursements, a subsistence allowance (per diem) may be paid to cover expenses where the individual performs no paid duties for the University. Subsistence payments exclude accommodation. They must align with this policy’s key principles and funder’s rules.
| For periods up to 1 month | A daily rate of up to £50 can be paid |
| For periods of over 1 month but less than 4 months | An allowance can be paid of up to a maximum of £1200 per month |
| For periods over 4 months | Contact the Employment Tax Team, Finance Division |
Where applicable, there must be a signed Visitors Agreement in place before any subsistence payments are made.
Expenses not covered
Institutions may have different reimbursement rates and ineligible expenses. This must be made clear to the non-employee prior to engagement.
Payments to research participants in clinical trials and research panels
While undertaking research, particularly social science or medical research, volunteers are sometimes required to take part in tests, submit measurements or be interviewed. They may be paid a small sum to cover out of pocket expenses and as compensation for any inconvenience. Amounts should be in line with standard practice and research sponsors’ terms and conditions. A volunteer may be used on a regular basis provided there is no employment relationship to their volunteering activities.
Similarly, members of the public may volunteer for research panels. In this case volunteers are invited to attend meetings to give their views on various matters to inform the research process and direction. Often, they will be former or current patients, representatives of specific groups such as retired people, or representatives from charities. Payment is made to them for their participation in the meetings.
Agreements with such volunteers or participants must be in line with the University’s Ethics Policy (See Research Integrity).
Staff participation
Members of staff may also participate in these provided they take part in their own time, and their participation is not part of their duties of employment, nor is the frequency excessive. If they assist with administration or logistics, this is not considered to be participation in a trial, and if any payment is offered, it will be subject to tax. All staff reimbursements must be processed via Concur for Employees.
Payment
The amount paid must be a small sum, enough to cover out of pocket expenses such as travel, subsistence and for compensation for their time spent. A standard payment is recommended for example, £10 - £15 for up to half day and £15 - £25 for a full day. Where there is guidance from a funder or external body, their rates may be used.
Criteria for payment level could be on:
- nature of the trials
- degree of inconvenience or discomfort to participant
- ease of obtaining participants, for example where the pool is exceedingly small (for example parents of children with a specific illness)
- number of participants required
- allowances for subsistence (refer to the University employee rates as a guide)
Vouchers can be used instead of cash for small amounts. This option may be preferable to reduce risks and avoid disproportionate administrative costs. Contact the Head of Accounting Services for recommendation on appropriate payment methods. For larger sums, the preference is to reimburse participants in sterling via Concur for visitors wherever possible.
Insurance
The requirements for clinical trials insurance must be addressed prior to the commencement of any such activity, following advice from the Insurance Section.
Fraud risk
Consideration must be given when conducting online surveys or research to ensure that submissions cannot be made by the same person more than once.
Latest version 21 May 2026