Employee expenses: financial procedures
These pages set out procedures and provide additional information for claimants, approvers, department administrators and finance staff in interpreting the policy. The policy and annex must be referenced for context. It includes practical examples of what can and cannot be reimbursed as well as the UK income tax implications of incurring certain types of expenses.
Ownership
These procedures are owned by the Finance Division on behalf of the Director of Finance.
Further help
Where further guidance is required, for instance whether a specific expense will be claimable within the terms of the Policy or the applicable tax treatment, queries should be raised with your local finance team, who will, if required, escalate to the UFS helpdesk.
| Version | Issue Date | Comments |
|---|---|---|
| V1.4 | 9 Jun 2026 | Updated links throughout Re-structured procedure to align with the policy Carbon Contribution Units - linked to the University of Cambridge Sustainability Hub’s purchasing portal and guidance. Included sentence confirming that the University does not approve carbon units purchased via a third party Railcards – can carry over savings to another business trip as an alternative to reimbursement Taxi services - use electric or hybrid vehicles where possible Eye tests and glasses - updated to align with policy changes |
| V1.3 | 15 January 2026 | Consolidated previous amendments page into this version history |
| V1.2 | 14 February 2025 | Section 4: clarified procedure on cash advances |
| V1.1 | October 2023 | Railcards added to allowable reimbursements in specific circumstances |
| V1.0.5 | June 2022 | The Financial Regulations are changed to provide that the polices and procedures within this chapter must be followed to ensure that all employees are treated equitably and the University achieves value for money whilst allowing for the consideration of sustainable options. Claims must be made on University forms unless the institution has transitioned to SAP Concur, the new digital expense management system that is being rolled out. |
| V1.0.4 | February 2022 | Following an annual review by the Finance Committee Subsistence rates updated, and a passenger mileage rate introduced |
| V1.0.3 | December 2021 | Updated guidance on seasonal parties (including 'virtual parties') and gifts |
| V1.0.2 | December 2020 | Guidance provided on Christmas parties (including "virtual" parties) and gifts |
| V1.0.1 | November 2020 | Tax relief for additional costs of working from home during COVID-19 |
| V1.0 | April 2020 | Expenses Addendum - Additional measures during the Coronavirus outbreak (applied until the 1 January 2022 and is no longer applicable) |