Contents
- Purpose and scope
- Compliance
- Exceptions
- Prior authorisation of claims
- Approving claims
- Expense categories
- Non-employee categories
- Submission and payment of claims
- Receipts for mixed business and personal expenditure
- Reimbursement via Concur for visitors
- Reimbursement after completion of form
- Payments research participants
- Related documents and additional help
Purpose and scope
This procedure outlines how to interpret the Non-employees expenses policy. It provides additional guidance and practical examples of what can and cannot be reimbursed.
This procedure applies to claimants, approvers department administrators and finance staff.
This procedure is owned by the Director of Finance
Further guidance
Queries should be raised with the relevant local finance team, who will, if required, escalate to the UFS helpdesk.
This procedure relates to the University Financial Regulations and the Non-employee expenses policy.
Compliance
Compliance with this procedure is mandatory
Exceptions
There may be circumstances where it is not possible to obtain a receipt, for example, cash payments for parking, or where receipts have been lost or destroyed. In such cases the claim may be reimbursed if the justification is considered appropriate.
Additionally, there may be situations where the department sees a need to deviate from these procedures. Before proceeding with any action, pre-approval from the Head of Accounting Services must be obtained.
Prior authorisation of claims
Visitors or other non-employees should be formally advised in writing of what is allowable expenditure, rates and how expenses will be reimbursed before any arrangements for the visit are confirmed. Agreement from the budget holder must also be obtained.
A signed Visitors Agreement must be obtained, if relevant.
Approving claims
In interpreting the University’s Expenses Policy for Non-employees, consideration must be given to the fact that the University has charitable status. Therefore, institutions must be able to demonstrate good use of funds.
Heads of Institutions’ responsibilities
Heads of Institutions (HoIs) are responsible for ensuring that a signed Visitors Agreement, where relevant, is in place and all expense claims are in line with the Non-employee Expenses Policy, its annex, and the procedures of this section.
HoIs may delegate approval tasks in writing, but they remain accountable for decisions taken. Further guidance can be found in the Chapter 20 Governance and Compliance of the Finance Procedures Manual.
Who can approve claims
Claims must be approved by an employee to whom the HoI has delegated such tasks, and who has sufficient authorisation limit to approve all items within the claim.
Responsibilities of approvers
Approvers must take care when entering or checking information on expense claims, ensuring that any claim:
- is appropriately pre-authorised
- has a clear and justifiable business rationale
- is supported by documentary evidence, for example, receipts or invoices, or exceptional circumstances exist where this is not the case
- has the expenses categorised correctly
- complies with the University’s Non-employee Expenses Policy and its annex
- has been coded accurately and appropriately (for example, charged against a research grant)
- travel related expenses follow the Guidelines for Sustainable Business Travel
Finance Teams (Second line approvers)
In addition to the above checks, finance teams must confirm that claims have been approved by the appropriate budget holders, principal investigators (PIs) or their delegates.
Expense categories
The Non-employee Expenses Policy provides the list of allowable expenses for non-employees. The table includes accommodation, subsistence and mileage.
Non-employee categories
Similarly, the Non-employee Expenses Policy provides the categories for non-employees.
If the claim is from a non-employee that does not fit into any of the categories below, they can contact the UFS helpdesk.
Submission and payment of claims
Non-employee expenses may be claimed via Concur for visitors, or using the visitors’ claim form. Institutions may create their own form, if required, but must first have this approved by Head of Accounting Services. If all required information is provided, reimbursement will be faster if processed through Concur for Visitors.
For other categories of non-employee claims, refer to the categorisation of non-employee table in the policy. Details of how to process expenses in Concur are available from the expenses hub for visitors.
The Information for institutions on accessing and using the Cambridge Casual Workers System is on the Human Resources webpages.
Minimising the need for claims
Where possible, institutions must pay directly for costs such as travel, staying with friends or family and hotel expenses, to minimise the need for costs to be met by the non-employee.
Cash must not be given from tills or employees’ own funds, and then claimed back via expenses.
Unexpected costs due to travel disruption or delay
Travellers may occasionally incur unexpected costs due to travel disruptions such as delays or cancellations. These expenses, which were not anticipated in the original approval request, may include replacement tickets, taxis required to meet revised connections, or overnight accommodation. Where feasible, claims should be supported by relevant documentation and, if possible, prior verbal approval or communication with the appropriate approver. Each claim will be assessed individually, and reimbursement is subject to reasonable justification and available evidence.
Receipts required
All expense claims, based on actual cost incurred, must be supported by adequate evidence, for example, receipts, invoices, or bills. Credit card slips are not acceptable as a receipt.
If contactless payments are made, for example, debit or credit card tap to use the London Underground, and the cost is greater than £5, provide a copy or extract of the card statement, with personal details redacted, as proof of expenditure.
Deadlines for submitting and approving claims
It is important that the University accounts for spend in a timely manner. Therefore, claims should be completed as soon as possible and not later than one month after the expenditure occurred, unless for practical reasons, institutions have agreed to a later deadline with the non-employee.
Institutions must have processes in place to ensure claims are approved and coding checked as soon as practical after the claim has been submitted.
In particular:
- all claims against grants, donations or other funding sources must be completed before their deadline
- at year end,year-end claims must be processed prior to the close of the Accounts Payable (AP) module for that financial year
Payment of claims
Expense claims which are fully approved in Concur for visitors will be interfaced into CUFS the following day. A BACS payment will be made to the individual in the regular payment run. Where the claim is processed manually, the process may take longer.
Claim delays
The University will not reimburse individuals any interest charged on personal credit cards unless it can be shown that the University caused unnecessary delay in processing the claim.
Receipts for mixed business and personal expenditure
Where an expense being claimed includes a mixture of University business and personal expenses, only the business portion is to be claimed.
A note must be included to explain why the full amount has not been claimed.
Reimbursement via Concur for visitors
Visitors using Concur for visitors will be automatically setup on AP.
Refer to Concur for visitors expenses hub, (Raven login required).
Reimbursement after completion of form
The individual will need to be set up on the AP suppliers’ database as an individual for payment to be obtained. They can then submit a visitor, or a pre-approved, institution-specific expenses claim form.
Payments to research participants
Payments for participants in the UK can be made via Concur for Visitors, cash or vouchers.
If participants are overseas, contact the Head of Accounting Services to discuss the most appropriate arrangement for payments.
UK cash payments for research participants
If making cash payments, institutions must ensure there are adequate arrangements in place to store the cash securely, and appropriate administrative controls to make and record the payment.
Requests for cash must be made to the Cash Management team by email at least one week in advance of when the cash is required. The email must include:
- the purpose of the payment, for example, the name and description of the study
- the date the study will take place
- the set amount that is going to be paid to each participant
- the number of participants attending
Cash Management will arrange for this amount of cash in the appropriate denominations to be available for the institution to collect from the bank.
Institutions must maintain a record of actual monies paid out to participants which should include:
- the name and address of the participant
- the amount paid
- the participant’s signature
Where large sums of cash are involved, Cash Management may advise payment should be made via an alternative method.
Related documents and additional help
- Non-employee expenses policy and annex
- Employee expenses policy, annex and procedures
- Concur Expenses Hub for VisitorsConcur expenses hub for visitors
- Cambridge Casual Workers for institutions
- Guidelines for Sustainable Business Travel
For queries about this procedure, contact fpm@admin.cam.ac.uk
Last updated 9 June 2026