Employee's expenses claims are usually processed as 'No UK VAT' and the VAT not separately identified. There are two exceptions to this.

Where the supply is for a high VAT value and the invoice from the supplier is made out to the University. In this case the expenses claim is processed in the following way:

• The employee completes an expenses claim clearly identifying the VAT charged on the invoice and attaches the original invoice from the supplier
• The University reimburses the employee and processes the payment on CUFS as a SR20% invoice, identifying the VATable item(s) separately.

Where a claim includes foreign taxes and is to be reimbursed from an EC Research Grant (please refer to FPM Chapter 19: Research Grants [1] for further information). These taxes will need to be:

• identified as a separate item line on CUFS;
• coded to somewhere other than the grant; and
• 'No UK VAT' applied to all lines.