Overview
These pages have two main purposes:
-
To explain the University regulations, policy and procedures in respect of reclaiming expenditure incurred by employees in the course of the University business.
-
To identify the tax consequences of both of these reclaims and of other benefits that employees receive and the procedures for declaring these items on either on a P11D declaration or via payroll to ensure compliance with HM Revenue & Customs' legislation.
Contents
Introduction
General expense procedures
- Claiming expenses
- Advances
- Use of University credit cards
- Reimbursement by employees of private travel expenses
- Expenditure not supported by receipts
- Completing the P11D declaration
Travel by University employees
- Travel policy
- Definition of a business journey
- No personal gain
- Prior authorisation to travel on University business
- Funding
- Travel bookings
- Private vehicle travel
- Car parking
- Hire vehicles
- Cycles
- Local public transport
- Taxis
- Rail travel
- Air travel
- Eurostar/ferries
- Passports
- Visa, vaccinations
- Travel insurance
- Miscellaneous business expenditure whilst travelling
Subsistence expenses
- Subsistence rates for employees
- Employee accommodation whilst on business journeys
- Telephone calls and similar incidental expenses
Expenses for non-employees
- Travel for spouses and family members
- Visitors involved with educational activities
- Subsistence payments to visiting foreign academics
- Payments to research volunteers, lay participants and participants in clinical Trials
- Travel expenses of consultants etc.
- Travel expenses for individuals attending interviews
Entertaining
- Business entertainment
- seasonal parties (Including 'virtual' parties) and gifts
- Working lunches, team building and away days etc
Benefits
- Communications
- Home working
- Protective clothing and uniforms
- Use of vans and pool cars
- Equipment to assist people with a disability
- Subscriptions
- Publications
- Goodwill gifts from third parties
- Training & development
- Relocations & removals
- Equity scheme
- Job related accommodation
- Loans
- Sales to employees
- Personal purchases from University suppliers
- Private medical cover
- Eye tests
- Welfare counselling
- Occupational Health
- Trivial benefits and staff gifts
- Long service awards
- University Nursery places
- University Play-scheme
- Childcare salary sacrifice/voucher scheme
- Social events and sports clubs
Appendices
- Appendix A: Expenses Claim Forms
Appendix B: Codes to use on UFS for Expenses Claims- Appendix C: Sterling Advances Form
- Appendix D: Accommodation Provided by Friends and Family
- Appendix E: Check List for Administrators
- Appendix F: Sample P11D form to be returned by departments to Payroll
| A summary of changes of amendments and updates that have been made to these pages is available here |