Travel and Expenses Policy

Transcription

1 Travel and Expenses Policy The University of Bradford and all other public sector and quasi-public funded organisations are under increasing pressure to ensure that all products and services are purchased with the consideration and proof of value for money. UoB must be able to evidence that all expenditure is justifiable as business critical, in an environment where external scrutiny and public interest via FOI request are becoming frequent and business as usual. Policy Author: James Platts, Associate Director of Procurement Date of Publication: August

2 Contents 1. Introduction Purpose Scope Making Business Travel Arrangements Alternatives to Travel Pre-trip approval Travel insurance and risk management Overseas Business Trips UK Business Trips Driving Cars, Vans, Motorbikes, and Minibuses, etc Approved methods of booking travel Use of approved supplier - flights, trains, ferry, hotels, overseas car hire Use of approved suppliers UK car hire Permitted exceptions to using the approved supplier Travelling with a companion Combined business and personal trips Commuting Undergraduate External Examiners Business Travel Rules Air Travel Rail Travel Cars/Taxis Buses/Trams/Coaches/Ferries/Trams/Underground/Cycles Accommodation/Hotels/B&Bs Meals Other Expenses Advances Travel Advances Currency Advances Trip Cancellations, Refunds and Compensation for delays Cancellations Refunds for unused tickets Compensation for delays

3 6. Expense Claims Expenses forms Claim deadline Authorisation of Expenses Foreign amounts Receipts Allowances Payment Definitions Business travel Commuting Travelers

4 1. Introduction 1.1 Purpose The purpose of this policy is to set out the procedures that must be followed when making business travel arrangements and claiming for expenses that have been incurred in connection with University business. The key objectives of this policy are: To set out the University s policy relating to business travel and expenses and clearly state the types of expenditure that can and cannot be reimbursed, To ensure reasonable standards of service, comfort, convenience and safety for those who need to travel on University business whilst achieving best value for money, To ensure that the University complies with the requirements of the HMRC rules for tax purposes To define the process for claiming necessary expenses. The University of Bradford and all other public sector and quasi-public funded organisations are under increasing pressure to ensure that all products and services are purchased with the consideration and proof of value for money, in an environment where external scrutiny and public interest via FOI request are becoming frequent and business as usual. Provided that the procedures set out within this policy are followed, no additional tax or National Insurance Contribution liability will arise and staff need not report details of expenses reimbursed within their tax returns. This policy should be used in conjunction with the University s SMART Travel Plan which can be found at Scope This policy applies to: Employees of the University; Students of the University who are required to travel for learning and research purposes; Other representatives of the University (e.g.honorary fellows) where the travel is directly related to academic (learning and / or research) purposes organised or authorised by the University. The policy does not apply to: Individuals who are self-employed, or work as contractors or consultants for the University; employees of the University that may be undertaking private work for other organisations, e.g. as a visiting lecturer or external examiner, in which case the end client is responsible for meeting the cost of any travel expenses. The University will pay for all reasonable expenses incurred by University employees, students and representatives (as defined above) whilst they carry out their assigned duties. The rules of this policy shall apply to all travel and expense claims. Where funding has been provided by 4

5 an external funding body and these conflict with the University's travel and expenses policy rules then the University s policy will have precedence. All payments of expenses are subject to HMRC guidelines. All aspects of the University are expected to implement this policy. Please note that the University assumes no obligation to reimburse expense claims that are not compliant with these instructions. 2. Making Business Travel Arrangements Each department has different structures in place for organising and booking travel which should be used e.g. some departments have administrators booking all travel, whilst others allow staff to book their own travel. 2.1 Alternatives to Travel The University is committed to reducing its overall impact on the environment and has set challenging but achievable carbon reduction targets. Travel is a substantial cost to the University and it accounts for a significant proportion of the University s Scope 3 carbon emissions. All travelers are therefore required to consider the alternatives to travel first, to both reduce cost and to help meet emissions targets: Always ensure the trip is business critical. There needs to be a compelling reason to travel this may be an overwhelming academic or operational need or a legal, reputational or financial risk to the University if the journey is not undertaken. Consider if the journey is absolutely necessary, Could the meeting be effectively held in any other way which will result in reduced cost or environmental impact, e.g. telephone / video / web conferencing/skype/goto Meeting etc? If travelling to the same meeting as colleagues, consideration should be given to car-sharing or train / bus travel. 2.2 Pre-trip approval The University has a duty of care for its staff and students under the Health and Safety at Work Regulations. These extend to travelling in connection with the business of the University of Bradford, and other legal obligations, e.g. Corporate Manslaughter. It is mandatory that travelers must notify the University prior to booking any overseas travel by completing the Travel Pack with at least 30 days notice, prior to their travel date (see section 2.3 below). To support the University s SMART Travel Plan, consideration should be given to whether the journey is necessary. Alternative options may be available, e.g. conference calls, video conferencing, Skype, etc. Journeys will only be approved if they are business critical as part of the University s measures to control cost. 5

6 2.3 Travel insurance and risk management The University will provide all appropriate business travel insurance, including cover for partners/spouse and dependents approved to travel. Therefore, no claims will be reimbursed for insurance policies taken out independently of the University. The number of business trips undertaken by University employees and students is increasing year on year. Travelling overseas in particular can present increased risks to travelers health, safety, and security due to the unfamiliar environment risks may include exposure to hostile political situations, disease, travel accidents, opportunistic crime, etc. The University has a Duty of Care to its travelers under the Health and Safety at Work Act and must ensure that it has appropriate processes in place to manage any reasonably foreseeable risks. It is the responsibility of all UoB travelers to assess these risks prior to travel and make a judgement about whether there may be a need to change their plans, it is also best practice to reassess any risks periodically during your travel as the advice and status may change at any time Overseas Business Trips In order for the University to identify and manage any risks, travelers must complete the University s Travel Pack via ServiceNow, at least 30 days before each overseas trip. Once approved, the booking can be made through the University s preferred travel provider\supplier. The preferred supplier will maintain a travel log, which ensures that: The traveler will be covered by the University s business travel insurance policy. There are no charges to your department for this insurance. The policy provides medical cover and a 24-hour helpline should any assistance be required whilst the traveler is abroad If the level of risk unexpectedly increases before your departure date, you should notify the Insurance Officer so that a judgement can be made about whether you should still travel, If an unforeseeable event occurs whilst you are overseas, the University will be able to locate you and make arrangements to get you home. When assessing the risks, travelers must consult the Foreign and Commonwealth Office (FCO) prior to and periodically during travel, which gives specific travel advice on all countries of the world, including advice on crime, health, terrorism and natural disasters. The FCO is also a useful source of information and advice on practical tips on staying safe, secure and healthy and avoiding problem situations. 6

7 2.3.2 UK Business Trips Travel within the UK does not require the same level of risk assessment as overseas, insurance is in place if the policy allows. Funding approval is still required via the approval for funding form included in the Travel Pack for all UK trips costing over Driving Cars, Vans, Motorbikes, and Minibuses, etc. In order to drive on University business, you must first register with the Insurance Office as an approved driver. This applies to those who wish to: Drive University owned or leased vehicles; Hire vehicles for University business both in the UK and overseas; Use your private (own) vehicle for University business. When driving University owned or lease vehicles, the driving licence summary document requires completion, which can be obtained from the DVLA website. Drivers using their own private vehicle on University of Bradford business must ensure they have a business use extension on their own personal motor insurance policy, as they are not covered under the University's motor insurance policy. The mileage allowance paid by the University includes all actual and incidental costs involved in running a vehicle, including an element for motor insurance. Driver s are expected to sign on a 12 monthly basis a declaration stating that they hold a valid driving license, motor insurance certificate and MOT if applicable, this should be provided to the Insurance Office when registering as an approved driver. Please note that it is the driver s responsibility to ensure they comply with DVLA regulations and only drive a category of vehicle that is included on their driving license. For further information please see the DVLA website. Please refer to Driving at Work policy Approved methods of booking travel When booking travel use your common sense and remember that the objective is to get to your destination in the most expedient, but cost-effective way possible, whilst having regard for personal safety and the impact on the environment. Before you make any bookings, please check and make sure that the budget holder will approve the trip and the arrangements comply with this policy/guidance. Remember, formal funding approval is required via the approval for funding form included in the Travel Pack for all Overseas trips and UK trips costing over 500. This 500 value is based on the cost either for an individual or for group UK trip. The travel booking portal will allow self-service booking and approval up to a maximum of 500 for UK business trips. Approval should be sought from line manager/budget holder prior to making formal booking. The University appoints an approved travel supplier which should be used for all travel bookings. Using this supplier should help you achieve value for money, and allow the University to measure its carbon 7

8 footprint levels against agreed government targets Use of approved supplier - flights, trains, ferry, hotels, overseas car hire Flight, train, ferry, overseas car hire and hotel bookings can only be made with the University s approved travel agent. Expenses incurred as a result of going outside of this policy will not be reimbursed. Bookings can be made using the approved agent s online booking tools, or by contacting their travel desk. Contact details, procedures and booking tools can be found on the University s business travel and accommodation page on the Purchasing Services website. Login details can be obtained from the Purchasing Office. The online booking tools should be used for rail journeys, hotels and flights. The tool will allow you to compare all available options including low-cost operators and will usually match the best available rates offered by the airline, train operator or hotel. Carbon emissions can be measured for all trips booked with the approved supplier Use of approved suppliers UK car hire UK car hire bookings must be made with the University approved supplier. This agreement offers excellent value for money and carbon emissions can be measured for all trips booked with this supplier. Please be aware that if your return journey exceeds 100 miles it is often cheaper to use a hire car rather than your own vehicle. When using a hire car please ensure that he vehicle is refueled before return, the cost can be claimed as expenses and is usually significantly cheaper than the charges incurred for the hire company refueling. Details for making bookings can be found on the Purchasing web pages; Permitted exceptions to using the approved supplier It is recognised that there will be occasions where the approved supplier is unable to make your travel arrangements. Permitted exceptions to using the approved supplier include: Where travelers are attending a conference and hotel accommodation has been prearranged at a more cost-effective rate by the organizer; Internal flights and accommodation within foreign countries that cannot be pre-booked through the approved Travel Management Company (TMC); Trips requiring complex or specialist services not available through the approved supplier. The University encourages staff to book all travel and hotels through the approved suppliers, the cost of sourcing and booking travel outside of the services provided by the TMC can be significant and should be avoided, for example a member of staff who searches the internet to find an alternative hotel that appears to be cheaper may inadvertently cost the University more because they have not only used their time to search and book which has an impact from an hourly rate perspective but also 8

9 means that their core duties have been put on hold, there is also a significant risk that the standards of accommodation are lower than what would have been provided via the TMC. Staff who travel a significant amount should request a purchase card, which can be arranged, with approval, through the Purchasing Office. Staff should claim expenses only as a last resort, with a rational being provided as to why the approved travel supplier was not used. This needs to be authorised by the relevant Dean/Director. Without this the expenses will not be paid. Please note that the University is currently unable to calculate the carbon emissions for the trip if you claim on expenses. 2.5 Travelling with a companion A companion (i.e. spouse, partner, family member or friend) may travel with a University employee on a business trip. This is acceptable as long as the partner does not travel at the University's expense. The partner's travel costs must be invoiced separately and paid for privately. This can be arranged by contacting the University's approved supplier, who will book the entire trip but ensure that the University is invoiced only for the employee's travel costs. If any additional expenses are incurred during the trip and the receipt/invoice includes both partner and employee travel costs, the employee should settle the total bill and claim back only the proportion of the cost that relates to their business expenses. In some circumstances, it may be necessary for breastfeeding mothers to travel with their dependent(s) to enable the breastfeeding to continue. In these circumstances, the University will reimburse any costs incurred. In these cases, please ensure you have discussed and agreed this with your manager prior to travel and ensure booking arrangements are made at the same time as your own. Receipts must be presented for any additional costs incurred. 2.6 Combined business and personal trips Combined business and personal travel is acceptable where the traveler meets all of the costs relating to the 'personal' element of the trip. For example; some staff whilst attending an overseas conference may wish to extend the trip to include a holiday. Business trips must not be planned solely for the purpose of facilitating personal travel. The University s travel insurance policy includes cover for personal travel when connected to a business trip, providing the duration of personal stay does not exceed the duration of business stay. 2.7 Commuting Staff and Students cannot claim for commuting from home to their normal place of work or between campuses. 2.8 Undergraduate External Examiners Where Undergraduate External Examiners are paid mileage/ travel costs to attend the University then the expenses that are paid for traveling to the University are taxable. This is a specific HMRC rule. 9

10 3. Business Travel Rules This section provides the rules on the most common situations however in the case of unusual expense claims the Director of Finance/ Associate Director of Procurement should provide guidance. 3.1 Air Travel Expense Item University Policy Receipt or allowance Flights (UK Internal) Internal flights (i.e. UK mainland) are only permitted if they are cheaper than the rail equivalent or where they are the only practical alternative Please use the approved supplier to book flights Economy class is the only class permitted for internal flights. Business Class and / or First Class are not allowed. Flights (Overseas) Only the approved supplier can be used to book flights. The default class of travel should be Economy with the following exceptions: Premium Economy may be used where the flight is 7+ hours, one-way and the cost is not in excess of two times the cost of an economy flight, it should be noted that the majority of longer haul flights are significantly higher in standard than the standard of a shorter flight and typically have more space, leg room and a higher level of comfort and facilities. Business class can only be used in exceptional circumstances and where flights are 8+ hours in a single flight. Prior authorisation from the Director of Finance or the Associate Director of Procurement is required in advance, with a clear rationale to justify the class of travel. The most direct method of travel should be used. A log must be kept of all upgraded flights above economy to ensure transparency and in the event of an FOI or complaint regarding equality. First Class is not allowed for any flight. Flight Upgrades Upgrades at the University's expense are not permitted and claims will not be reimbursed. Travelers may upgrade at their own personal expense. 10

11 Baggage Charges The correct number of bags / cases should be added during the flight booking process. If you are required to transport University equipment, etc. please consider shipping in advance wherever practical and time permits. Travelling with items of high value specifically personal possessions is discouraged, but if this is necessary to facilitate your trip, please contact the Insurance office prior to travelling. If you unexpectedly have to take extra luggage, e.g. research equipment, please submit a claim for actual expense incurred. Excess Baggage Charges (at check-in) Claims will not be reimbursed. Please weigh your luggage prior to check-in to ensure you are within the airline's weight allowance. Lounge Access Seat Reservation Fees Lounge access will not be reimbursed. Claims will not be reimbursed. Seat reservations should be made during the flight booking process. 11

12 3.2 Rail Travel Expense Item University Policy Receipt or Allowance Rail Travel (UK) Please use the University approved supplier and online system to book UK rail travel. Standard class must be used for all journeys, unless the following exceptions apply: First Class travel may be authorised where it is more cost effective, if the cost is within a maximum of 15 for a comparable single journey and where there is a clear business need to facilitate effective working. This exception must be authorised by either the Associate Director of Procurement or the Director of Finance. First Class travel booked on behalf of, or by any member of the Executive Board/SMT is allowable, where there is a clear business need to facilitate effective working and that the upgrade does not cost in excess of two time that of a standard ticket. A log must be kept of all upgraded rail travel above standard class to ensure transparency and in the event of an FOI or complaint regarding equality. Please book as far in advance as possible (30 days notice where possible) to get the cheapest rates (tickets are released 12 weeks prior to departure), it is also more cost effective to travel off peak if this is a viable option for your journey. Only in exceptional circumstances, e.g. if travel is an immediate requirement or due to a change in journey will retrospective claims for rail travel be reimbursed. Rail Travel (Overseas) Wherever practicable and more cost effective, please use the approved supplier to book overseas rail travel. If rail travel must be organised whilst overseas, please pay for this locally using a University purchase card (if held). If you do not hold a purchase card, please submit a claim for actual expense incurred. Standard (second) class is normally the maximum payable. Wi-Fi use on train Where the train operator charges for the use of Wi-Fi, this will be reimbursed where it is used for University business purposes. Please pay using a University purchase card (if held) or submit a claim for actual expense incurred. 12

13 3.3 Cars/Taxis Expense Item University Policy Receipt or Allowance Business Mileage (car/cycle/motorcycle) For business journeys by car that exceed 100 miles (round trip, returning same day), it is usually cheaper to hire a car from the approved supplier please consider this option first if practical. For round trips under 100 miles, please use your own vehicle and submit a claim for the shorter of home to destination or normal place of work to destination. Allowance: Car: 45p / mile up to 100 miles and 23p per mile thereafter. Cycle: 23p / mile The driver's insurance policy must cover business use in order for a private vehicle to be used. Motorcycle: 23p / mile Mileage for journeys should be the actual miles travelled and can be checked by using the AA Route Planner Claims for using a private vehicle to transport heavy and or commercial goods around campus will not be reimbursed. Please use the portaging service. If travelling off campus you will need to check and confirm with your own insurer that you will be covered for this. Passenger Mileage Allowance Please refer to Driving at Work policy. When transporting colleagues to a business event in a private car, the vehicle owner may claim a passenger allowance provided they are taking at least one passenger in their vehicle. Please submit a claim for the allowance permitted. Allowance: 5p / mile regardless of the number of passenger Car/Minibus hire (UK) Please use the approved supplier to book a vehicle. The standard class of hire vehicle is a 1.6 litre mid-size vehicle. Full-size vehicles or MPVs should only be hired to accommodate four or more people plus equipment. CO2 efficient vehicles are recommended. The hire of sports, convertibles and luxury / executive cars is prohibited. Please adhere to the terms and conditions supplied to you from the hire company at all times. 13

14 Car hire (Overseas) Wherever practicable, book the vehicle prior to the business trip, using the preferred supplier. If car hire has to be organised whilst overseas, please pay for this locally using a University purchase card (if held). Otherwise, please submit a claim for actual expense incurred. Receipt required The standard class of hire vehicle is a mid-size vehicle. Full-size vehicles or MPVs should only be hired to accommodate four or more people plus equipment, etc. The hire of sports, convertibles and luxury / executive cars is prohibited. Where possible, please ensure you refuel all hire vehicles prior to return to avoid additional charges. Fuel only Parking charges When refuelling a hire car please submit a claim for actual expense incurred. Please submit a claim for actual expense incurred. Receipt required Receipt required. Fines for Road Traffic Act offences, e.g. speeding, driving in restricted access areas, etc. Parking fines will not be reimbursed. Claims will not be reimbursed. Tolls and Congestion Zone charges Please submit a claim for actual expense incurred. Receipt required if available Taxis (UK) When travelling, please use the bus service wherever possible. If travelling locally and a taxi must be used, this can be booked via the University Reception. Taxis must not be used where the trip distance exceeds 10 miles unless it can be demonstrated that it is the best value option or exceptional circumstances apply, e.g. staff working unusually late (after midnight) or travelling back late from a University business trip or due to Health and Safety reasons. These may be reimbursed at the line manager's discretion. Taxis (Overseas) Please submit a claim for actual expense incurred. Receipt required Chauffeur driven cars Claims will not be reimbursed unless approved in advance, e.g. for VIPs. 14

15 3.4 Buses/Trams/Coaches/Ferries/Trams/Underground/Cycles Expense Item University Policy Receipt or Allowance Bus/Tram /Coach Travel (UK) Please submit a claim for actual expense incurred. Receipt required Bus/Tram /Coach Travel (Overseas) Please purchase tickets locally using a University purchase card (if held). Otherwise, please submit a claim for actual expense incurred. Receipt required Ferries / Hydrofoils Wherever practicable, please use the approved supplier to book travel. Alternatively pay for this locally using a University purchase card (if held). Travel Cards, e.g. Plusbus, Oyster cards Otherwise, please submit a claim for actual expense incurred. Claims will only be reimbursed for standard class. Cards may be purchased where it is more economical than purchasing individual tickets. Please submit a claim for actual expense incurred. Receipt required Receipt required Claims for use of a personal travel card on University business will only be reimbursed where the cost of the business journey can be split out and evidenced by a receipt. Cycles Mileage Rates 23p per mile 15

16 3.5 Accommodation/Hotels/B&Bs Expense Item University Policy Receipt or Allowance UK Accommodation (hotels, B&Bs, guesthouses) Please use the approved supplier to book UK accommodation The following costs act as a guide only, but prior authorisation must be sought if the guidance is expected to be exceeded: Central London Cost per night (including taxes) Room only 140 Bed & Breakfast 150 Rest of the UK Cost per night (including taxes) Room only 90 Bed & Breakfast 100 In exceptional circumstances, more expensive accommodation may be permitted. This should be agreed prior to booking with your Line Manager/budget holder. If you are staying room only, you may claim the cost of breakfast within the meal limits set out in this policy. Overseas Accommodation Please use the approved supplier to book overseas accommodation using a University purchase card if cheaper. The cost of overseas accommodation varies enormously. The University will allow bookings to be made in hotels of a reasonable standard with due consideration to the country, location, convenience for work, safety and value for money. If in doubt seek approval from your Line Manager. 16

17 Staying with Friends/Family Personal Incidental Expenditure (UK) Please buy the host a small gift or meal in recognition of the hospitality. This may be claimed where it has been strictly necessary to purchase incidentals e.g. laundry, private phone calls. Not to exceed 25 per person. Receipt(s) required Not to exceed 5 per night Personal Incidental Expenditure (Overseas) This may be claimed where it has been strictly necessary to purchase incidentals e.g. laundry, private phone calls. Not to exceed 10 per night Minibars Claims will not be reimbursed. Gyms, Spas Claims will not be reimbursed. Cable TV/ Sky/ Movies Claims will not be reimbursed. Room upgrades Claims will not be reimbursed. Telephone calls - personal Telephone calls - business Claim as part of Personal Incidental Expenses. State on the claim form that the call is personal. Business calls can be reclaimed. Please submit a claim for actual expense incurred. State on the claim form that the call is business related. Receipt required Internet / WIFI charges These will be reimbursed if the internet is used for University business. Please submit a claim for actual expense incurred. Receipt required Tips / service charges Where a gratuity / service charge is included in the bill then it will be reimbursed. Unless this is customary, other tips are at the discretion of the diner and claims will not be reimbursed. These form part of the Personal Incidental Allowance which can be claimed when staying overnight. 17

18 3.6 Meals Expense Item University Policy Receipt or Allowance Breakfast / Lunch / Dinner The cost of relevant meals may be claimed (up to the limits detailed below) where a business trip takes you away from your normal place of work for a period of more than 5 hours and these are not already covered by other meal arrangements (such as breakfast or evening meal being included in the price of an overnight stay). Receipt required. The maximum limits for each meal are as follows :- Breakfast 5.00 Lunch 8.00 Dinner Breakfast costs can only be claimed if the journey commenced before 7:00am. It is recognised that prices in Inner London and certain international destinations may, on occasion, exceed these maximum limits and these additional costs will be honoured where deemed reasonable. In all cases any claims for meals and subsistence must be supported by the original itemised receipt or an acceptable digital image. Alcoholic drinks Other Drinks / Snacks whilst Travelling Service Charges /Tips Claims will not be reimbursed, with the exception of one alcoholic drink with an evening meal and it is within the above limits. It is the traveler's responsibility to comply with current drink-drive limits and other relevant legislation. Claims will not be reimbursed unless they form part of the above breakfast / lunch / dinner limits. Where a gratuity / service charge is included in the bill then it will be reimbursed. Receipt required Unless customary, other tips are at the discretion of the diner and claims will not be reimbursed. 18

19 3.7 Other Expenses Expense Item University Policy Receipt or Allowance Telephone Calls (Business) Please submit a claim for actual expense incurred. Itemised bill required with business phone calls highlighted. Phone line rentals Claims will not be reimbursed. Internet Usage at Home/Home broadband Wi-Fi connections in internet cafes and similar Can only be claimed where the bill separately identifies the amount of University business use. Can only be claimed where the bill separately identifies the amount of University business use. Itemised bill required with business usage highlighted. Itemised bill required with business usage highlighted. Pay As You Go Handsets Claims will not be reimbursed. Pay As You Go Top Ups PAYG top ups for up to 10 will be reimbursed where the phone is being used solely for University business based on receipt. Couriers Please use the approved supplier. Childcare Claims will not be reimbursed. Kennelling/ Cattery Costs Travel insurance Visas and vaccinations Equipment Books Subscriptions Claims will not be reimbursed. Claims will not be reimbursed as all business travelers are covered by the University's business travel insurance. Please complete the University's travel pack to obtain cover. Claims will be reimbursed where the visa or vaccination is required specifically for a business trip. Please submit claim for actual expense incurred. The purchase of equipment on expenses and then reclaiming the amount must not be done. The University has contracts to purchase equipment with many suppliers, and the purchases can easily be made via purchase cards, purchase order, etc. The purchase of books, subscriptions, software and lots of miscellaneous items must be done through the normal University purchasing channels. These methods include using purchase orders, purchase cards, or for small items, petty cash. Subscriptions that are ex officio (i.e. associated with a role rather than an individual) will be paid by the University. Personal subscriptions will not be paid. Subscriptions are viewed as taxable benefit by HMRC unless the society, club or body appears on List 3. If any tax benefit arises then it will be borne by the University for subscriptions that relate to the role. Receipt required. 19

20 4. Advances 4.1 Travel Advances Advances to Staff and Students for travel and subsistence must be jointly authorised by a Line Manager/Budget Holder and the Director of Finance or nominee. Within one month of the trip being completed, the receipts must be submitted and any unspent balance repaid or claimed. Under no circumstances will a second advance be approved when the repayment of an earlier advance for an individual is still outstanding. 4.2 Currency Advances Where a member of staff wants an overseas currency (e.g. USD) then they can request the amount as an Advance in accordance with section 4.1. Once the trip is complete then any surplus currency should be returned to the Finance Directorate Cash Office. 5. Trip Cancellations, Refunds and Compensation for delays 5.1 Cancellations Where it is no longer possible to take a business trip, the traveler is responsible for notifying the travel supplier. This should be done as soon as possible to avoid cancellation charges. The University will not reimburse the Faculty or Directorate for cancellation charges unless exceptional circumstances apply when a claim may be made on the travel insurance policy. 5.2 Refunds for unused tickets Unused tickets must never be destroyed as refunds are usually possible (subject to the type of ticket purchased and any ticket rules/restrictions). The travel supplier used to purchase the ticket, can be contacted directly to arrange a refund. The unused ticket will need to be returned to them in order for them to organise a refund. The refund will be credited to the original account used to pay for the trip. In the event the trip has been arranged directly with an alternative supplier and paid for by purchase card, please contact them directly to find out whether a refund is possible. The refund must be credited to the card used. 5.3 Compensation for delays Train operators and airlines usually compensate passengers for significant delays. The compensation amount will depend upon the length of the delay. Information about the amounts payable can be found on the operator s website. Where the approved travel supplier has been used to purchase the ticket, please contact them 20

21 directly. The original ticket will need to be returned to them in order for them to organise the compensation. The operator will check their running log to verify the length of delay and issue the appropriate compensation to the approved supplier. The approved supplier will notify the traveler once this has been received and the credit note will be issued by the supplier. In the event the trip has been arranged directly with an alternative supplier and paid for by University card, the traveler will need to apply for the compensation and the refund must be credited to the card used. 6. Expense Claims Staff should book all travel and hotels through the approved supplier Diversity Travel subject to permitted exceptions. Staff should claim expenses only as a last resort. The University will reimburse the actual cost of expenses incurred wholly, exclusively and necessarily in the performance of the duties of an employee s employment. 6.1 Expenses forms If a person needs to claim expenses then they should complete the official expenses form available from the Finance Directorate web-site at: Please complete your expense claim form clearly and correctly. Incomplete or unclear expense claim forms will be returned for re-submission. It must be signed by the claimant. The form with receipts firmly attached (or attached separate sealed envelope) should be submitted for approval by your line manager who certifies the expense forms. The certified form should be forwarded to the Finance Directorate Creditor Payments Team. 6.2 Claim deadline Staff must submit expense claims within 1 month of the expense being incurred. Any claims submitted after this deadline will not be reimbursed. 6.3 Authorisation of Expenses Expense forms cannot be self-authorised. Expense claims can only be authorised by a more senior budget holder this is usually the claimant s line manager. The authorisation confirms that Any journey taken was authorised and necessary Expenses were properly and necessarily incurred on University business in accordance with policy. 21

22 6.4 Foreign amounts When you incur costs in a foreign currency e.g. not GBP, then you should record the currency amount and the sterling amount. You should use the actual exchange rate you obtained (supported by bank/credit card statement or Bureau de Change receipt) to convert the currency to GBP. If this is not available then please use a currency converter on the web as an approximation. 6.5 Receipts All items included on an expense claim form must be supported by a valid receipt. A valid receipt should, wherever possible, include: Vendor address and/or name; Breakdown of items (+ VAT breakdown if applicable); Date of transaction; VAT registration number (if applicable); Total amount due. Please note, credit and debit card transaction receipts (i.e. from handheld PDQ or chip & pin machine) are not considered valid receipts. Photocopied receipts or photographic evidence of purchases are not acceptable. Printouts of online bookings with full details and costs of items purchased can be submitted. In circumstances where a printed receipt is not available, handwritten receipts produced by the vendor are permitted, but should be on headed or stamped paper clearly stating the supplier details, date of transaction and list the details of the items purchased. Original receipts should be sent with the claim to the Payments Team. 6.6 Allowances The University operates a receipt based system of expense reimbursement. It does not pay expense allowances or per diems or round sum amounts. 6.7 Payment Expenses are normally paid within one month once the authorised claim has been received by the Creditor Payments Team. Payments are paid by BACS. If any of the expenses being claimed are taxable then they will be paid monthly with your salary. 7. Definitions 7.1 Business travel A necessary journey, undertaken by an employee, to carry out his/her duties for the University, or to attend training courses or conferences necessary for the performance of those duties. Travel between the permanent workplace and a temporary workplace or travel between home and a temporary workplace or travel between two temporary workplaces is considered business journeys. 22

23 7.2 Commuting A journey undertaken by the employee, usually from home to the normal or permanent place of work. The normal place of work is usually defined in the employees contract of employment. 7.3 Travelers This term is used throughout this document and refers to the individuals covered by the policy, as defined in section 3 - Scope. 23