Policy for reimbursement of external Examiners/Advisors/Experts and Assessors travel and other expenses

Transcription

1 Policy for reimbursement of external Examiners/Advisors/Experts and Assessors travel and other expenses Contents 1. The policy 2. How to claim 3. Authorisers 4. Expenditure which may be claimed 5. Expenditure which may not be claimed 6. Mileage rates 7. Tax issues 1. The policy 1.1 This policy applies to all claims for reimbursement of travel and other expenses incurred by external Examiners/Advisors/Experts and Assessors. 1.2 It is the policy of the University that all external Examiners/Advisors/ Experts and Assessors are fairly and promptly reimbursed for reasonable expenditure incurred wholly, exclusively and necessarily in the performance of their duties. 1.3 It is the responsibility of Budget Holders to ensure that all agreements with external Examiners/Advisors/Experts and Assessors are in accordance with this policy. 1.4 All external Examiners/Advisors/Experts and Assessors should exercise prudence and discretion in their expenditures. Authorisers approving expenses should reject claims that are not reasonable and justified. 1.6 Reimbursement of expenses is managed by Finance staff who are responsible for the prompt payment of valid expense claims. 2. How to claim 2.1 Claims for fees and expenses are made via using the on-line MyView system. Paper claims are not accepted. Reimbursement is made monthly through the payroll system. Web site address: other expenses Page 1

2 2.2 A copy of the expense claim summary form together with the receipts should be sent for authorisation to the appropriate Manager 2.3 Providing the electronic claim (MyView) and the receipts reach the Finance department before the 11th of the month, payment will be made by BACS by the 25 th of the month. 2.4 Claims must be in Sterling irrespective of the currency in which the expense was incurred. 2.5 All items of expense incurred must be accounted for and supported by receipted tax bills whenever possible and reasonable. Credit card vouchers by themselves are not acceptable as proof of expenditure. Whenever VAT is being claimed the receipt must bear the supplier s VAT number. 2.6 Adequate narrative must be provided to justify the expenditure. 2.7 Claims should be made within 3 months of incurring the expense. 3. Authorisers 3.1 The authoriser certifies that to the best of his/her knowledge and belief the expenditure has been incurred in the performance of the claimants duties as an external Examiner/Advisor/Expert or Assessors for the University, is considered reasonable and is in line with the expense policy. 3.2 Authorisers must act reasonably to ensure that external Examiners/ Advisors/Experts and Assessors are reimbursed promptly and are not left out of pocket. 3.3 Claims received by Finance that are not correctly authorised or are inconsistent with this policy will be returned to authorisers. 4. Expenditure which may be claimed 4.1 Reasonable Expenditure External Examiners/Advisors/Experts and Assessors will be reimbursed for expenditure incurred in the performance of their duties while on University business. External Examiners/Advisors/Experts and Assessors should exercise prudence and discretion in their expenditure. other expenses Page 2

3 4.2 Travel i) Travel should be made using the lowest cost option, which may be by car, train or low cost airline. However, the claimant may choose to travel by another option, in which case the lowest cost practical option only is claimable. ii) Authorisers are responsible for ensuring that the lowest cost option only is approved. iii) Travel should be in Economy/Eurobudget/Coach Class or at the lowest fare where appropriate. Low cost airlines should be used whenever appropriate. Travel should be taken out and back with the same airline in order to minimise cost. iv) Standard class travel only will be reimbursed. In exceptional cases and prior to travel being booked, the Vice-Chancellor may approve an exception to this. 4.3 Travelling by car The principal set out in paragraph 4.2 (i) is to be followed, so travel should be claimed at the maximum of peak rail rates, even if the journey is made by car, where these are lower than the mileage. If travel by train is not a practical possibility e.g. transporting heavy items, then mileage is claimable. The reasons must be set out on the expense claim. 4.4 Hotels and meals i) The University will on occasion book hotel accommodation for external Examiners/Advisors/Experts and Assessors. However, where this is not practical every effort must be made to ensure that the cost of arrangements for overnight accommodation is as economical as possible. Accommodation should therefore be obtained in a two or three star hotel of reasonable quality. ii) Reasonable meal charges and incidental expenses will be reimbursed. The receipt from the hotel must be attached to the expense claim. Credit card vouchers are not sufficient and if a iii) claimant loses the hotel receipt a copy should be obtained. Claims for hotels and daily subsistence must be made against receipts. The total amount which can be claimed for overnight accommodation, including meals in UK cities is 120, elsewhere in the UK 100. For daily subsistence the amount is capped at 30. For overseas examining for London College of Music amounts should be agreed in advance with the LCM Exams office. iv) When claiming hotel bills, pay TV and videos, newspapers and claims for alcohol and other items listed in section 5 below will not be reimbursed. 4.5 Taxis Taxis should only be used where there is a clear business need, for health and safety reasons or it is efficient compared with other other expenses Page 3

4 arrangements. Waiting time must be kept to a minimum to avoid any surcharges. 4.6 Parking & Congestion Charges External Examiners/Advisors/Experts and Assessors will be reimbursed for the purchase of the congestion charge permit and for costs incurred for parking at stations and airports. Fines for parking or speeding while on University business are never paid, see section 5 below. 4.7 Own vehicles External Examiners/Advisors/Experts and Assessors who use their private vehicles on University business must ensure that their insurance policy covers such usage and if appropriate, a valid MOT is held. The University accepts no liability. 4.8 Gratuities When a service charge has not already been included on the bills, gratuities for meals etc. should be made at an appropriate level: e.g. the guidelines for UK gratuities is 10% to 12%. 4.9 Mobile phones i) Where Examiners/Advisors/Experts and Assessors need to make University-related calls using their own mobile phone they may reclaim the cost through an expenses claim. A copy of the phone bill with the claimed calls highlighted is required. ii) Mobile phone top up cards are never claimable, see section 5 below. 5. Expenditure which may NOT be claimed 5.1 Personal costs, including: i) Mobile phone top up cards ii) Child-minding 5.2 Travel costs such as: i) Traffic violation fines, including car parking fines, clamping and congestion fee fines. ii) Passport replacements 5.3 Hotel expenses such as: i) Hotel videos and pay TV ii) Laundry iii) Hairdressing and purchase of items of personal clothing iv) Toiletries, luggage, magazines and books when staying away v) Alcohol other expenses Page 4

5 6. Mileage Rates 6.1 The mileage rate paid for use of the claimant s private car is: 40p for the first 80 miles of any journey 25p for the remainder of the journey Journey refers to a round trip. 6.2 Motor cycle and bicycle allowances External Examiners/Advisors/Experts and Assessors are reimbursed for the private use of the above on University business at the rates allowed by HMRC: Motorcycle 24p per mile Bicycle 20p per mile 7. Tax issues 7.1 This policy has been prepared to ensure compliance with relevant UK tax legislation. 7.2 Where external Examiners/Advisors/Experts and Assessors are reimbursed mileage for their own car at a rate of less than 40p per mile for the first 10,000 miles or 25p per mile for mileage over 10,000 miles, they may claim tax relief on the difference between the amount reimbursed and these statutory rates. The relief, which can be claimed from HMRC, is claimed as part of the Self Assessment tax return process. 7.3 A valid VAT invoice contains the following information: The name and address of the supplier The VAT identification number of the supplier The date of the transaction Description of the transaction The rate of VAT charged The amount of VAT charged Invoices from UK suppliers for less than 250, (i.e. for fuel) are valid if they show the name of the supplier, their VAT registration number, the date and the rate of VAT shown in the inclusive value of the transaction. September 2014 other expenses Page 5