Business Expenses Policy
|
|
|
- Wesley Stewart
- 5 years ago
- Views:
Transcription
1 Business Expenses Policy
2 Introduction The aim of this policy is to give you a helpful and simple guide to claiming genuine business expenses you might incur that may be offset against tax, if eligible. Tax law can be complicated but we aim to keep this guide simple and clear. Ultimately, we want to ensure compliance with HMRC. Contents: 1. Important rules about business expenses 2. Multi-Site workers 3. Overview of allowable business expenses I. Travel and Subsistence II. Other Business Expenses 2
3 Important rules about business expenses Following the changes to legislation relating to temporary workers in April 2016, we consider all our workers to be subject to either supervision, direction or control. All assignments are therefore classed as being based at permanent workplaces, meaning travel and subsistence to that place of work are not permitted to be paid as non-taxable. However, in certain circumstances travel and subsistence may be permitted when agreed or advised by EdenGroup. All other expenses may be logged with the potential for an end of year HMRC tax rebate. All expenses are subject to the following rules: 1. Ensure all expenses incurred are wholly and exclusively necessary in the performance of your duties. 2. You must always retain documentary evidence in respect of all expenses such as receipts and mileage records to support your claims. With the exception of some receipts relating to subsistence, these must be submitted to EdenGroup with all expense claims. 3. Only expenses incurred whilst engaged by EdenGroup are allowable. 4. Remember never to submit claims for expenses not actually incurred or try to claim items more than once. 5. You will be personally liable for any underpayment of tax or National Insurance (NI) resulting from an invalid claim. Reimbursement to EdenGroup of any underpayments are due immediately and will be collected at the first opportunity. 6. HMRC require that we audit a selection of expenses each week/month. If your claim is selected for audit, we will require that you submit receipts to substantiate your entire claim. Should you not be able to do this we would be required to forward the details to the HMRC for further investigation and all future claims will need full receipts. In accordance with 5) any tax and NI relief on unsubstantiated expenses will be reversed. 3
4 Multi-site workers Multiple sites To qualify for being paid genuine business expenses, including travel and subsistence, free from deductions for tax and NI, the assignment would need to be considered as working at multiple sites. The primary assignment location would be the permanent place of work, for example a depot or office from where you are then expected to carry out visits from. An assignment only qualifies as multiple sites if: On each assignment you are required to visit multiple sites You are able to evidence your travel from a base to various and multiple sites. Genuine business expenses allowed: Travel and subsistence can only be claimed whilst travelling to and between the multiple sites, they are not permitted when travelling to and from the permanent place of work Other genuine business expenses in accordance with page 9 of this document. 4
5 Overview of business expenses This section sets out what HMRC allows as business expenses and the rules governing this. Business expenses guidelines This quick checklist of business expenses are set out in full detail on the following pages of this guide: Pages 6 to 8 - Travel and Subsistence (only permitted if eligible) Subsistence (cost of food and drink) Accommodation Incidental Overnight Expenses (IOE s) Travelling Expenses o Business Mileage o Parking, Tolls, etc. o Taxis, Trains & Bus Fares, Flights & Oyster Cards o Car Hire Page 9 - Other business expenses Personal Subscriptions Use of Home or Mobile Telephones Work Related Training & Tuition Clothing Eyesight Tests 5
6 Travel and subsistence IMPORTANT - Due to legislation travel and subsistence expenses are not permitted when the worker is subject to supervision, direction or control, or the right thereof by the client. Subsistence Cost of food and drink if permitted can be claimed in the following bands: Breakfast rate If leaving home before 6.00am and a cost is incurred for breakfast taken away from home, up to 5 per day (please note if it is usual to leave before 6.00am the breakfast rate does not apply). One meal rate Working more than 5 hours a day, not including travel and excluding breaks, up to 5 per day. Two meal rate Working more than 10 hours a day, including travel and excluding breaks, up to 10 per day. Late evening meal rate If working later than 8.00pm and having to buy a meal usually taken at home, up to 15 a day please note if it is usual to finish work after 8.00pm the evening meal rate does not apply). Staying away overnight If it is necessary to stay away from home on business, a combination of the above rates may be claimed per day as applicable. Food and drink must be purchased and consumed either on your way to or from work, or whilst at work and the food must be pre-prepared. Buying food and drink in the supermarket the day before and consuming it whilst at work does not qualify. Nor does buying bread and cheese to make a cheese sandwich yourself. Please refer to the following link: 6
7 Travel and subsistence continued IMPORTANT - Due to legislation travel and subsistence expenses are not permitted when the worker is subject to supervision, direction or control, or the right thereof by the client. Accommodation If claiming rental accommodation costs your rental agreement should meet HMRC dual purposes rules, stating that you are only claiming for the working week, weekends not included. EdenGroup will also require proof that the accommodation is a secondary business related cost and that primary accommodation is being maintained elsewhere. If staying with friends and family during the working week then you can claim the cost of an evening meal, if incurred. Incidental Overnight Expenses (IOE s) EdenGroup will allow a round sum allowance in respect of incidental expenditure for employees away from home overnight for business purposes of 5 per night for UK travel, and 10 per night for overseas travel. The purpose of this expense is to cover the cost of toiletries, newspapers, phone calls home and incidental beverages that may be required. All accommodation claimed must be accompanied by receipts. 7
8 Travel and subsistence continued IMPORTANT - Due to legislation travel and subsistence expenses are not permitted when the worker is subject to supervision, direction or control, or the right thereof by the client. Travelling expenses Business Mileage All claims for Business mileage should be submitted showing the starting point, destination, purpose and mileage of the journey. Please use postcodes wherever available. The current claimable mileage rates are: Vehicle First 10,000 miles/tax year 10,001+ miles/tax year Car or Van 45p per mile 25p per mile Motorbike 24p per mile 24p per mile Bicycle 20p per mile 20p per mile Business mileage can be claimed where you use your own car, van, motorcycle or bicycle. To claim this you must ensure that you have the correct insurance cover which allows you to use your vehicle for business. You also need to submit a valid VAT receipt for fuel with your weekly/monthly expenses to substantiate your claim. As a guideline a 12 fuel receipt supports a claim of 100 miles. Parking, Tolls, etc. Parking fees, tolls, congestion, bridge and tunnel charges incurred in connection with business trips can be claimed. Receipts must be provided. Taxis, Trains & Bus Fares, Flights & Oyster Cards Public transport costs including taxis to and from the place of work or whilst on business related travel can be claimed where receipts are provided. Flights including low cost airfares and ferry/tunnel crossings can also be claimed for where they are for business related travel only or where a flight is necessary to get to or from a place of work. Car Hire Reasonable car hire charges can be claimed when the car is used solely for business purposes and where receipts are provided. No mileage allowances can be claimed. Instead, petrol costs for the business use can be claimed on production of VAT receipts. 8
9 Other business expenses These expenses can be claimed using our portal and will be logged with the potential for an end of year HMRC tax rebate. All claims will need to be accompanied by receipts. Personal Subscriptions Annual subscriptions made to professional bodies are allowable, provided the cost is incurred while in Eden s employment. For a full list of allowable subscriptions visit Use of Home or Mobile Telephones Itemised business calls from home, a private mobile or from a public call box are claimable. Line rental, private calls, internet/ ADSL subscriptions cannot be claimed. The itemised telephone calls list, which accompanies the bill, must be attached to the claim to support the business telephone calls costs. Work Related Training & Tuition Work related training costs can be claimed where you are able to supply a receipt for the full amount for the training and tuition. The training must be to provide an extension of existing knowledge relating to your assignment and not a completely new skill. Clothing (protective wear and uniforms only) Receipts are required for all expenditure and would normally be from industry related suppliers. Eyesight Tests Up to 15 towards the cost of an eye test may be claimed (as long as a receipt is provided). 9
10 +44 (0) edenoutsource.uk EdenGroup Tuscam House, Trafalgar Way, Camberley, Surrey, GU15 3BN 10
This guide will give you an overview of the types of expenses you can claim and how to claim them.
GUIDE TO EXPENSES BUSINESS EXPENSES - AN OVERVIEW i4 Pay Partners Limited 71-75 Shelton Street Covent Garden London WC2H 9JQ «dummy» We have put this Guide together in line with all current HMRC guidelines
EXPENSE CLAIM GUIDELINES
EXPENSE CLAIM GUIDELINES October 2015 Contents Introduction 1 Subsistence 2 Accommodation 4 Mileage 5 Public Transport 6 Professional Subscriptions 6 Phone Charges 6 Toll and Parking Charges 6 Other 7
MS Society Expenses Policy
MS Society Expenses Policy 1 Purpose and scope 1.1 This policy outlines the Society s approach towards the reimbursement of expenses incurred by individuals while on Society business. 1.2 This policy includes:
Staff Expenses Policy
Staff Expenses Policy Education is for improving lives and for leaving your community and world better than you found it. Review date: April 2020 Page 1 of 7 Contents 1. Introduction... 3 2. Claiming Expenses...
Tax Return Questionnaire
Tax Return Questionnaire Important information: Ship Shape Pay tax return service fees Ship Shape provides a FREE tax return for self-employed workers who have worked through our service for 12 weeks or
Expenses policy. Policy Control Sheet:
Expenses Policy Policy Control Sheet: Name: Purpose: Region: Scope: Expenses policy This policy outlines the Society s approach towards the reimbursement of expenses incurred by individuals while on Society
Staff Expenses Policy
A Brighter Future Monitoring and review Staff responsible : Chief Executive Officer; Chief Finance Officer; Headteachers Committee responsible : Finance and Resources Committee Links : Date approved :
Orange Genie Cover Limited BUSINESS EXPENSES POLICY
Orange Genie Cover Limited BUSINESS EXPENSES POLICY Page 1 of 7 Overview Workers employed by Employment Intermediaries such as Umbrella Companies cannot claim for travel and subsistence costs as expenses
Policy for reimbursement of external Examiners/Advisors/Experts and Assessors travel and other expenses
Policy for reimbursement of external Examiners/Advisors/Experts and Assessors travel and other expenses 2014-15 Contents 1. The policy 2. How to claim 3. Authorisers 4. Expenditure which may be claimed
STAFF EXPENSES RESPONSIBILITY FOR REVIEW: CEO/DIRECTOR OF FINANCE DATE OF APPROVAL: NOVEMBER 2013
STAFF EXPENSES RESPONSIBILITY FOR REVIEW: CEO/DIRECTOR OF FINANCE DATE OF APPROVAL: NOVEMBER 2013 Policy and Procedures for Employee Expenses Introduction The Trust will reimburse employees for reasonable
British Fencing EXPENSES POLICY TRAVEL AND SUBSISTENCE
Introduction British Fencing EXPENSES POLICY TRAVEL AND SUBSISTENCE 1. This policy on Travel and Subsistence provides a comprehensive account of the rules and entitlements for all British Fencing colleagues
SCR Local Enterprise Partnership Expenses Policy
SCR Local Enterprise Partnership Expenses Policy Document Properties Document Approval Approving Body or Person Role (review, approve) Date LEP Board Approve 05/02/2018 1. Purpose 1.1 This policy provides
AHDB BUSINESS EXPENSE POLICY
AHDB BUSINESS EXPENSE POLICY 1. Policy Statement It is the Agriculture and Horticulture Development Board (AHDB) policy to reimburse employees for all necessary travel, accommodation and other expenses,
STAFF TRAVEL, EXPENSES AND ALLOWANCES POLICY THE VIEW TRUST
THE VIEW TRUST CONTENTS 1. Introduction 2. Travel expenses and allowances 3. Travel by car 4. Travel by train 5. Travel by air 6. Subsistence expenses and allowances This Policy will be reviewed by the
UNIVERSITY OF WALES EXPENSES, TRAVEL AND SUBSISTENCE POLICY. 1. Introduction. Travel & Expenses - Version 4, July 2014, Academic Unit
UNIVERSITY OF WALES EXPENSES, TRAVEL AND SUBSISTENCE POLICY 1. Introduction This document provides detailed guidance on the University s policy for the reimbursement of expenses necessarily incurred by
Travel, Subsistence and Expenses Policy
Travel, Subsistence and Expenses Policy Bournemouth Primary Multi Academy Trust Policy Approved By Board Signed Date Signed Chair of Board Date Signed Executive Head Date Chief Financial Officer Reviewed
Expenses should broadly be agreed with the budget holder in advance of being incurred.
Guidance Notes for Claiming Reimbursement of Expenses Incurred Student Guidance Expenses should broadly be agreed with the budget holder in advance of being incurred. All claims must be supported with
Greenshaw Learning Trust Staff Expenses Policy 2018
Greenshaw Learning Trust Staff Expenses Policy 2018 Responsible Officer: Head of Finance Approved by the Board of Trustees: 23 rd May 2018 Policy Review Date: 23 rd May 2019 GLT STAFF EXPENSES POLICY CONTENTS
REAch2 Expenses Policy
REAch2 Expenses Policy Policy and Procedure 2014 Page 1 of 12 Contents Page General principles and guideline... 4 Timeliness of submission...4 Submission of Expenses...4 Receipts...4 Authorisation of expenses...5
Financial Regulations
The University of Chichester Financial Regulations Travel and Subsistence Expenses Policy 1. GENERAL PRINCIPLES 1.1 Only expenses which have been wholly, necessarily and exclusively incurred in the course
Guide to Expenses.
Guide to Expenses www.contractorumbrella.com Introduction This guide has been prepared by Roger Westlake, one of our Account Managers, who previously worked for HMRC for over 40 years, as an Inspector
Wellsway Multi Academy Trust Travel and Personal Expenses Policy
Wellsway Multi Academy Trust Travel and Personal Expenses Policy Policy overview The purpose of this policy is to set out which personal expenses can be claimed by employees and how to do this. It takes
Expenses Policy Implementation January 2012 Review September 2014
Expenses Policy Implementation January 2012 Review September 2014 Oasis Community Learning Expenses Policy June 2014 Expenses Policy Version 3 02.03.12 MN 1 STAFF REIMBURSEMENT OF EXPENSES INCURRED ON
P11D INFORMATION MAIN CATEGORIES OF BENEFITS IN KIND
MAIN CATEGORIES OF BENEFITS IN KIND CATEGORY BRIEF EXPLANATION WHAT WE NEED TO KNOW Company Cars [Box F] Where possible, please provide us with copies of all forms P46 (car). If the car provided for an
Your Complete Guide to Contractor Expenses
Your Complete Guide to Contractor Expenses We re Regulated so you re Protected. Contractor Expenses an overview As a contractor operating through your own Limited Company, you are able to claim legitimate
EXPENSES POLICY AND PROCESSES
EXPENSES POLICY AND PROCESSES Page 1 of 15 and Processes TABLE OF CONTENTS Introduction... 3 Travel Expenses... 5 Subsistence... 8 Hotel Accommodation... 8 Entertainment Expenses... 9 Other Expenses...
THE COUNCIL OF THE INNS OF COURT The Bar Tribunals & Adjudication Service EXPENSES POLICY
THE COUNCIL OF THE INNS OF COURT The Bar Tribunals & Adjudication Service EXPENSES POLICY Date of implementation: January 2014 Date of last review: June 2016 Date of next review: June 2017 CONTENTS 1.
Expenses (staff) Policy
Expenses (staff) Policy Rev Level Revision Date Description of Changes 01 02 03 21/04/2012 18/06/21013 04/02/2014 Initial Release Addition of allowable alcohol purchase for corporate entertainment (Req.
HR16. Expenses Policy
HR16 Expenses Policy Date of Approval Review Due 27.10.15 October 2018 Contents 1. Introduction 2. Principles 3. Travel Allowances Claimable 4. Subsistence / Overtime Allowance 5. Call Outs 6. Conference
Staff Expenses Policy
Staff Expenses Policy Originator name: Department: David Sharkey Finance Implementation 28 June 2011 date: Date of next review: 1 st August 2014 Related policies: Staff Handbook, Financial Regulations,
ENERGY COAST UNIVERSITY TECHNICAL COLLEGE EXPENSES POLICY
ENERGY COAST UNIVERSITY TECHNICAL COLLEGE EXPENSES POLICY Approved: Signed: Date: January 2017 Date for Review: January 2019 Revision History: Revision History Revision Date Owner Summary of Changes 1
Policy for the reimbursement of travel and other expenses
Policy for the reimbursement of travel and other expenses 2016-17 Contents 1. The policy 2. How to claim 3. Authorisers 4. Expenditure which may be claimed 5. Expenditure which may NOT be claimed 6. Claims
STAFF EXPENSES POLICY
STAFF EXPENSES POLICY Issued: Nov 2017 Next Review Due: Autumn 2018 Version 1 1 Staff and Volunteer Reimbursement of Expenses Incurred on BDAT Business The following policy applies to staff of BDAT Central
Staff Expenses Policy
Staff Expenses Policy Policy Created April 2017 Last review April 2017 Review Cycle 3 years Date to be reviewed April 2020 Staff Reimbursement of Expenses Incurred on ICAT Business The following policy
Reimbursement of Staff Expenses
Shireland Collegiate Academy Trust Policy Reimbursement of Staff Expenses 2017 Committee and Date Approved Resources Board November 2017 Category Recommended Next Review Date Every two years unless change
Employee travel and subsistence rules
Employee travel and subsistence rules Introduction This section explains the tax position of employees who travel for business purposes in the course of their jobs. Typically, this will involve employees
Expenses Policy. Business Mileage. FPS Top Tip. Type of vehicle First 10,000 miles Above 10,000 miles. An Example
Expenses Policy Expenses Policy There are three ways in which expenses can be claimed: Business Mileage Reimbursed Expenses Year End Expenses Please refer to the included expenses table (p.9) for guidance
Plymouth CAST Staff Benefits and Expenses Policy
Plymouth CAST Multi Academy Trust Plymouth CAST Staff Benefits and Expenses Policy Date agreed by Finance Committee: Date approved by Board of Governors: Date of Next Review: T:\Website\Files\Policies\CAST\CAST
Clare College Financial Policies and Procedures. Expenses & Benefits. 1 P a g e
Financial Policies and s Expenses & Benefits 1 P a g e Contents 1. Introduction 1.1 Purpose 1.2 Tax Implication of Benefits and Expenses Payments 2. General s 2.1 Claiming Expenses 3. Travel by College
Policy on claiming Attendance Allowance, Reading/Preparation time, Travel and Subsistence
Policy on claiming Attendance Allowance, Reading/Preparation time, Travel and Subsistence This is a general policy covering all individuals carrying out ARB business. December 2016 V1.December 2016 Review:
Before arranging your travel please make sure it is the most cost effective solution and check with your manager that it is essential.
4.3 EXPENSES POLICY This Policy is non contractual. 1.1 General Introduction This document looks at general travel and subsistence policy and relates to out of pocket expenses incurred as result of the
Expense Reimbursement Policy and Procedures
Staff Expense Claims Expense Reimbursement Policy and Procedures It is College policy that members of staff be repaid the actual cost of expenses incurred exclusively and necessarily in the performance
Policy on claiming Attendance Allowance, Reading/Preparation time, Travel and Subsistence
Annex B Policy on claiming Attendance Allowance, Reading/Preparation time, Travel and Subsistence This is a general policy covering all individuals carrying out ARB business. October 2017July 2018 V32.October
INTERNATIONAL LIFE SAVING FEDERATION ILS POLICY POL 09 ILS EXPENSE POLICY
World Water Safety INTERNATIONAL LIFE SAVING FEDERATION Gemeenteplein 26 3010 Leuven Belgium Tel: (32.16) 89.60.60 E-mail: ils.hq@telenet.be - Web: www.ilsf.org ILS POLICY POL 09 ILS EXPENSE POLICY OVERVIEW
2016/17 Edition ebook by JF Financial Management Ltd
2016/17 Edition ebook by JF Financial Management Ltd Contents Disclaimer... 4 Introduction... 5 Self employed sole traders general information... 6 What is a self employed sole trader?... 6 Sole trader
Saint Robert Lawrence Catholic Academy Trust. Expense Policy for Employees
Saint Robert Lawrence Catholic Academy Trust Expense Policy for Employees Approved by Academy Trust: 7 th December 2015 Date of next Review: December 2016 1. Introduction Staff may claim reimbursement
Expenses policy and procedure
(School can insert logo) Expenses policy and procedure Audience: Academy staff, particularly Headteachers and School Business Managers or Finance Officers Local Governing Bodies Trustees Regional Boards
Contract for Services Expenses Rules and Regulations
Contract for Services Expenses Rules and Regulations Contents 1. Summary of rates... 3 2. Public sector philosophy and accountability... 4 3. Principles... 4 4. What can be claimed?... 5 5. What cannot
The British Horse Society EXPENSES CLAIMS POLICY FOR VOLUNTEERS. EFFECTIVE DATE: 01 st April 2015 As APPROVED BY: FINANCE COMMITTEE
The British Horse Society EXPENSES CLAIMS POLICY FOR VOLUNTEERS EFFECTIVE DATE: 01 st April 2015 As APPROVED BY: FINANCE COMMITTEE This policy applies to all volunteers (including county, regional and
VERSION Version 5 SUMMARY The policy sets out rules for the reimbursement of travel, accommodation and subsistence expenditure APPROVAL Approved by
TITLE Expenses Policy VERSION Version 5 SUMMARY The policy sets out rules for the reimbursement of travel, accommodation and subsistence expenditure APPROVAL Approved by the Remuneration Committee on 1
EXPENSES POLICY FOR DIRECTORS, EMPLOYEES, TUTORS AND REGIONAL REPRESENTATIVES
EXPENSES POLICY FOR DIRECTORS, EMPLOYEES, TUTORS AND REGIONAL REPRESENTATIVES Approved By the Board: 22 nd November 2017 Review Date: December 2018 1 P a g e 1. INTRODUCTION It is our policy to reimburse
Personal Tax (PLTX), AQ2016. Taxation tables for tasks 2-13 Finance Act 2016
Taxation tables for tasks 2-13 Finance Act 2016 Personal Tax (PLTX), AQ2016 reproduced or transmitted for commercial use without the copyright holder s written consent. 1 Table of contents Table of contents...
Members expenses policy
Members expenses policy Introduction 1 The GMC s expenses policy has the following broad aims: a To ensure that members travelling on GMC business are reimbursed appropriately for those expenses wholly,
Expenses Policy. TGA Trust Expenses Policy Ver P a g e
Expenses Policy 1 P a g e Expenses Policy 1. Introduction The principles of this policy are: To ensure staff are reimbursed on a timely basis for all reasonable expenses incurred wholly, necessarily and
Trustee and Ambassador Expenses Policy
Trustee and Ambassador Expenses Policy This policy was approved by Trustees as follows Board/Committee: Finance Committee : 15 August 2017 Frequency of review: Every 2 year(s) Next review date: July 2019
Volunteer expenses policy
Volunteer expenses policy Parkinson's UK was founded in 1969 by volunteers. More than 40 years on, volunteers are central to everything we do. Much of our work wouldn t be possible without their enthusiasm
TRAVEL AND SUBSISTENCE POLICY FOR THE PCC
TRAVEL AND SUBSISTENCE POLICY FOR THE PCC Introduction 1. Travel and subsistence claims may be made for the costs of travel, and travel-related and subsistence expenditure undertaken by the Police and
Decision The Council is requested to approve the revised expenses polices for implementation from 1 September 2011.
Council Meeting 7 July 2011 Expenses Policies Executive summary and recommendations Introduction Copies of the proposed revised expenses polices are attached. The policies were reviewed by the Finance
A Guide to Contractor Expenses
A Guide to Contractor Expenses CONTENTS 1. Who are we?... 3 2. What expenses you can claim?... 4 3. Defining a valid business expense... 5 4. Claiming expenses if you re inside IR35... 6 5. The importance
Travel Expenses Policy Reimbursement of expenses
Travel Expenses Policy Reimbursement of expenses Section 1 - Introduction This Policy was approved by the Finance Committee of the College in March 2011 and minor amendments have been made since then.
Travel and Expenses Policy
Travel and Expenses Policy Version Number 2.2 Version Date July 2014 Changes to previous Mileage rates updated version Author changed References to the electronic E-Expenses included Submission dates for
The responsibility for this policy and adherence to the procedures rests with the Chief Operating Officer.
STAFF TRAVEL AND EXPENSES POLICY AND PROCEDURES 1. PURPOSE This document sets out London & Partners policy and procedures on staff travel and expenses. The policy has been designed to ensure that staff
Policy and Procedure. Expenses Protocol
Policy and Procedure Expenses Protocol Issue Document Title Date 1 st Issue Last Reviewed Responsibility of: 02 Expenses Protocol May 2016 May 2015 Catherine Pickles/ Hannah Bundy NASMA EXPENSES PROTOCOL
TRAVEL AND EXPENSES POLICY
TRAVEL AND EXPENSES POLICY Version Version 1 Ratified By Date Ratified Author(s) Responsible Committee / Officers NHS West Cheshire Clinical Commissioning Group Governing Body Proposed for January 2014
TRAVEL AND SUBSISTENCE POLICY
TRAVEL AND SUBSISTENCE POLICY Introduction The University is a publicly funded body with charitable status, therefore the highest standards are expected of the way it controls the funds in its care. Payments
Expenses and Hospitality Summary Guidance for Employees
Expenses and Hospitality Summary Guidance for Employees Contents 1. Expense Claims - Overview... 2 1.1. Foreign currency expenses... 2 2. Items which should not be claimed through the Expenses process...
Bottesford CofE Primary School
Bottesford CofE Primary School Staff expenses policy Aspiring and Achieving All Together Company No: 8259654 Registered Office: Silverwood Road, Bottesford, Nottingham. NG13 0BS Page 1 of 6 Person responsible
Expense Policy for Council and Committee members
Expense Policy for Council and Committee members 1. INTRODUCTION Council and Committee Members are expected to act honorably and sensibly within the spirit of this policy. Further advice and guidance is
Appendix 11: Staff Expenses Policy
Appendix 11: Staff Expenses Policy ACTIVE LEARNING TRUST EXPENSES POLICY. Updated January 2017 1. General principles 1.1 The purpose of the Expenses Policy is to ensure that employees are reimbursed for
Contents POLICY STATEMENT 3 1. PRINCIPLES 4 2. DEFINITION OF TERMS 5 3. SCOPE OF POLICY 5 4. TRAVEL CLAIMS 6 5. ACCOMMODATION 9
MRC Non-MRC Employee Travel, Subsistence and Expenses Policy MRC Non-MRC Employee Travel, Subsistence and Expenses Policy Contents POLICY STATEMENT 3 1. PRINCIPLES 4 2. DEFINITION OF TERMS 5 3. SCOPE OF
P11D Expenses and Benefits Questionnaire
P11D Expenses and Benefits Questionnaire - 2017-18 Company name Employee/Director name NI Number Date of Birth / / Please Indicate Director/Employee To be completed for (1) all Directors and (2) employees
TRAVEL & EXPENSE CLAIM POLICY
TRAVEL & EXPENSE CLAIM POLICY Next review date: August 2016 Authorised by: Chris Anderson 1 1.0 Purpose In implementing this policy Managers must ensure that all staff are treated fairly and within the
Travel and Expenses. Employee Policy HR Consult
Travel and Expenses Employee Policy HR Consult 1. Policy Statement NHSBT will reimburse expenses actually incurred on authorised business travel to a temporary work place. This policy applies to all employees
Fixed Expense Model. A Guide to the Expense Allocation Process
Fixed Expense Model A Guide to the Expense Allocation Process Guide to Fixed Expenses Model For Professional Contractor Employees Introduction On 6 April 2016 the UK Government amended the rules around
Summarised Expenses & Benefits Policy
Summarised Expenses & Benefits Policy Introduction 1. This summarised policy applies to all staff of the University of Aberdeen claiming expenses and benefits incurred in connection with University business.
Expenses Policy. Contents. 1. Scope. 2. Principles
Last updated: Submitted by: Owen Sedgwick-Jell, UK Projects Manager To be reviewed: July 2019 Contents 1. Scope 2. Principles 3. Travel 4. Subsistence 5. Overnight costs 6. International Travel 7. Postage
Please note you cannot claim expenses, which your contractor/agency has already reimbursed you for.
Claiming Expenses As a self-employed person you may claim tax relief for all business related expenses incurred wholly and exclusively for your business. We have put together a guide to help you understand
Payment of Travelling and other Allowances to NIPEC Council Members
NIPEC/15/23 (replacing NIPEC/13/01) NORTHERN IRELAND PRACTICE AND EDUCATION COUNCIL FOR NURSING AND MIDWIFERY Payment of Travelling and other Allowances to NIPEC Council Members November 2015 Review date:
Fees and Expenses Policy for HCPC Partners
Fees and Expenses Policy for HCPC Partners Introduction 1. This policy sets out rules and guidance for Partners on how their fees will be paid and how to claim their expenses while carrying out work on
1.1. To provide direction to Ermha staff on the reimbursement of staff and client related expenses.
PURPOSE 1.1. To provide direction to Ermha staff on the reimbursement of staff and client related expenses. SCOPE 2.1. All Ermha staff DEFINITIONS 3.1. Staff For the purposes of this policy Staff refers
Staff Benefits and Expenses Policy 2018
Staff Benefits and Expenses Policy 2018 Policy Approved by Finance Committee 28 November 2018 Chair of Finance Committee Eunice Brain 28 November 2018 Whole Governing Body 6 December 2018 Position Name
Hertfordshire County Council s Business Travel and Subsistence Policy Version date: January 2013
Hertfordshire County Council s Business Travel and Subsistence Policy Version date: January 2013 Summary The principle of these allowances is the reimbursement of expenses incurred in the course of an
Bradwell with Pattiswick Parish Council. Expenses Policy for employees and councillors
Bradwell with Pattiswick Parish Council Expenses Policy for employees and councillors Version 1.0 Issue date 2 nd November 2015 Author Parish Clerk & Responsible Finance Officer Reviewed by Parish Councillors
National Association of Racing Staff
National Association of Racing Staff Expenses Policy Date; 4/02/2016 Signed; George McGrath, Chief Executive Review date Each year Process owner Financial Trustee Contents Page 1. Introduction 2 2. Completion
Finance and Resources Committee 17 March 2010
Finance and Resources Committee 17 March 2010 Expenses Policies Executive Summary and Recommendations Introduction At the July 2009 meeting of the Finance and Resources Committee, consideration was given
Mental Health Foundation. Employee Expenses Policy
Mental Health Foundation Employee Expenses Policy Mental Health Foundation Employee Expenses Policy The Foundation recognises that staff will incur expenses on its behalf; it is the Foundation s policy
HOSPITALITY, TRAVEL AND EXPENSES POLICY
HOSPITALITY, TRAVEL AND EXPENSES POLICY JANUARY 2018 Hospitality, Travel and Expenses Policy Introduction City, University of London values its reputation for ethical behaviour and financial probity and
Velindre NHS Trusts Charitable Funds Travel and Expenses Reimbursement Policy
VELINDRE NHS TRUST CHARITABLE FUNDS REF: CFC BLACK 002 Velindre NHS Trusts Charitable Funds Travel and Expenses Reimbursement Policy Policy Lead: Steve Ham; Finance Director Page 1 of 14 Review Date: September
NOVA EXPENSES GUIDELINES FOR PSC EMPLOYEES
NOVA EXPENSES GUIDELINES FOR PSC EMPLOYEES Each week you will be incurring business expenses. These expenses are deductible against your business profits and you obtain tax relief on them. HM Revenue &
Associate Payroll and Pensions Guidance
Associate Payroll and Pensions Guidance Version 4.1 / March Page 1 of 17 Contents 1. Introduction...4 2. Expenses...4 2.1 Subsistence... 5 2.2 Childcare Expenses... 5 2.3 Admin Costs... 5 2.4 Postage Costs...
Staff Expenses Policy and Procedures
Scope: Financial Management Last updated by/date: EDOF Feb 2018 Effective Date: Feb 2018 Next review date: Feb 2021 Responsible Dept: Finance Associated links: Equality Analysis Undertaken: Stage One Policy
Travel, Subsistence and Expenses Policy and Guidelines. Staff
Travel, Subsistence and Expenses Policy and Guidelines Staff Table of Contents General principles... 3 Travel... 6 Meals, Meetings and Entertainment... 14 Telecommunications... 17 IT equipment... 18 Fees
EXPENSES POLICY May 2016
EXPENSES POLICY May 2016 UNIVERSITY OF STIRLING EXPENSES POLICY University of Stirling Expenses Policy 1. Introduction and Scope of Policy 1.1. This policy provides guidance to individuals claiming reimbursement
Travel Expenses Policy
Title: Outcome Statement: Travel Expenses Policy To provide a comprehensive guide for the reimbursement of staff travel and associated expenses for those staff on Agenda for Change Terms and Conditions
Allowable business expenses. for limited companies
Allowable business expenses for limited companies Allowable business expenses for limited companies Introduction When you re busy running your business, it can be difficult trying to keep track of what
Business Travel Policy
Business Travel Policy Publication code: HR-0413-058 Publication date 2 April 2013 Version number FINAL Author s initials CC Job title Responsibility for this document Human Resources Adviser Human Resources
Ysgol Bae Baglan Travel and Subsistence Payments Policy
Ysgol Bae Baglan Travel and Subsistence Payments Policy MONITORING AND EVALUATION OF POLICY This policy will be reviewed annually. Date passed by Governing Body: Nov 15 th 2017 Chairman... Travel and Subsistence
RCR travel and expenses policy March 2017
RCR travel and expenses policy March 2017 Contents 1 Background 2 General principles 3 Receipts 4 Authorisation 5 Advice and assistance 6 Air travel 7 Rail Travel 8 Hotels 9 Personal car travel 10 Taxis
Mid-Wales Housing Group Travel and Subsistence Expenses Policy
Mid-Wales Housing Group Travel and Subsistence Expenses Policy To ensure the Group operates a cost effective Expenses Strategic Aim: Scheme that reimburses appropriate business expenses incurred by employees,
A new regime. Types of expenses. Conditions of the new regime. The new exemption. The main types of expenses to which the exemption applies are:
Employee Expenses ; This factsheet considers the operation and reporting of expenses and benefits. A new exemption regime for such expenses replaces the need to report these items on P11Ds as long as the