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These pages have two main purposes:

  1. To explain the University regulations, policy and procedures in respect of reclaiming expenditure incurred by employees in the course of the University business.

  2. 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.


Addtional Guidance issued for Expenses during the Coronavirus outbreak

Apr 20 Expenses Addendum : Additional measures during the Coronavirus outbreak

Nov 20: Tax relief for additional costs of working from home during COVID-19

Dec 20: Christmas parties (including "virtual" parties) and gifts

Dec 21: Updated guidance on seasonal parties (including 'virtual parties') and gifts


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