Travel and Expenses Policy - University of York · Each department has different structures in...
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Page 1 of 49 Travel and Expenses Policy Version 6: 09 June 2014
Transcript of Travel and Expenses Policy - University of York · Each department has different structures in...
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Travel and Expenses Policy
Version 6: 09 June 2014
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Contents 1. Introduction .............................................................................................................................. 6
1.1 Purpose ................................................................................................................................... 6
1.2 Scope ....................................................................................................................................... 6
2. Making Business Travel Arrangements ....................................................................................... 7
2.1 Alternatives to Travel ............................................................................................................... 7
2.2 Pre-trip approval ...................................................................................................................... 7
2.3 Travel insurance and risk management .................................................................................... 7
2.3.1 Overseas Business Trips .................................................................................................... 8
2.3.2 UK Business Trips .............................................................................................................. 8
2.3.2 Driving Cars, Vans, Motorbikes, Minibuses etc. ................................................................. 8
2.4 Approved methods of booking travel ....................................................................................... 9
2.4.1 Use of approved supplier - flights, trains, ferry, hotels, overseas car hire........................... 9
2.4.2 Use of approved suppliers – UK car hire .......................................................................... 10
2.4.3 Permitted exceptions to using the approved supplier ...................................................... 10
2.5 Travelling with a companion .................................................................................................. 11
2.6 Combined business and personal trips ................................................................................... 11
2.7 Commuting ............................................................................................................................ 11
2.8 Undergraduate External Examiners ........................................................................................ 11
3. Business Travel Rules ............................................................................................................... 12
3.1 Air Travel ............................................................................................................................... 12
3.2 Rail Travel .............................................................................................................................. 13
3.3 Cars / Taxis ............................................................................................................................ 15
3.4 Buses / Trams / Coaches / Ferries / Trams / Underground ...................................................... 18
3.5 Accommodation / Hotels / B&Bs ............................................................................................ 19
3.6 Meals ..................................................................................................................................... 21
3.7 Other expenses ...................................................................................................................... 22
4. Advances ..................................................................................................................................... 24
4.1 Travel Advances ..................................................................................................................... 24
4.2 Currency Advances ................................................................................................................ 24
4.3 Loans to Staff ......................................................................................................................... 24
4.4 Accounting for Advances........................................................................................................ 24
5. Hospitality and Gifts ................................................................................................................ 25
5.1 Business events ..................................................................................................................... 25
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5.2 Gifts to Staff........................................................................................................................... 25
5.3 Staff events ............................................................................................................................ 25
6. Loyalty schemes ...................................................................................................................... 26
7. Trip Cancellations, Refunds and Compensation for delays ........................................................ 27
7.1 Cancellations ......................................................................................................................... 27
7.2 Refunds for unused tickets ..................................................................................................... 27
7.3 Compensation for delays ....................................................................................................... 27
8. Expense Claims ........................................................................................................................ 28
8.1 Expenses forms ...................................................................................................................... 28
8.2 Claim deadline ....................................................................................................................... 28
8.3 Authorisation of Expenses...................................................................................................... 28
8.4 Foreign amounts .................................................................................................................... 28
8.5 Receipts ................................................................................................................................. 28
8.6 VAT Coding for Expense Claims .............................................................................................. 29
8.7 Allowances ............................................................................................................................ 29
8.8 Payment ................................................................................................................................ 29
9. Definitions ............................................................................................................................... 30
9.1 Business travel ....................................................................................................................... 30
9.2 Commuting ............................................................................................................................ 30
9.3 Travellers ............................................................................................................................... 30
10. Frequently Asked Questions................................................................................................. 31
1 I am attending a conference and the organiser is using an expensive hotel that exceeds the
policy limits – can I stay there? ................................................................................................ 31
2 Can I exceed the policy limits if I find a hotel that is closer to the event I'm attending? ......... 31
3 I can’t get a hotel within the policy limits because of a local event. Can I exceed the policy
limit? ....................................................................................................................................... 31
4 Can I still use my personal credit / debit card to book travel and reclaim on expenses?......... 31
5 Can I use my University purchase card to book hotels? ......................................................... 31
6 Why is the maximum limit set at 100 miles (round trip) for using a private car for a business
journey? .................................................................................................................................. 31
7 When submitting an expense claim, what constitutes a valid VAT receipt? ........................... 31
8 I am going on a trip and wish to travel by car but the amount I can claim for mileage is limited
to the equivalent rail fare. Can I do this? .................................................................................. 32
9 Why does the mileage rate for business journeys does not increase when carrying heavy loads
in a private vehicle? ................................................................................................................. 32
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10 Are expenses taxable? ........................................................................................................ 32
11 Can travellers withdraw cash from ATMs using their purchase cards? ................................. 32
12 What are the exceptional circumstances under which I can buy rail tickets from an
alternative supplier? ................................................................................................................ 32
13 Can I travel first class on the train?...................................................................................... 32
14 The train is full and there are no seats available in standard class. Can I use my purchasing
card to pay for an upgrade to first class or reclaim the cost on expenses? ................................ 32
15 Can I use my private vehicle rather than booking a hire car if I have to travel over 100 miles
at short notice? ....................................................................................................................... 33
16 Can I claim for travel to and from the University of York when I normally work elsewhere in
the UK? Example: I am paid by the University of York and I normally work at the University of
Leeds premises. Can I claim for travelling to the University of York? ........................................ 33
17 Can I claim for travel to and from the University of York when I normally work overseas?... 33
18 Can I claim less than 45p per mile?...................................................................................... 33
19 Can I only claim my fuel costs? ............................................................................................ 33
20 Do I pay tax on the amounts I receive for mileage expenses? .............................................. 33
21 The research grantor/ other funder has indicated that they are willing to reimburse mileage
at a rate above the University’s mileage rate e.g. 70p per mile. How do I claim this? ............... 33
22 I have Rail Card that entitles me to discounted rail fares. Can I claim for the cost of the
railcard? .................................................................................................................................. 34
23 I can buy a weekly ticket to cover my travel which is cheaper than if I buy individual trip
tickets? .................................................................................................................................... 34
24 Can I use the weekly ticket which the University paid for at the week-ends? ....................... 34
25 My rail ticket was collected at the station and I do not have a receipt. Can I claim for the
journey? .................................................................................................................................. 34
26 Can I claim for the amount that I have put on my Oyster card? ........................................... 34
27 I forgot to buy my rail ticket in advance of the travel, and guard insisted that I pay the full
standard (and expensive!) ticket price. Will the University reimburse the cost? ....................... 34
28 My plane flight was delayed and I missed the connection. Can I claim for the overnight stay?
................................................................................................................................................ 34
29 Can I take my partner/ family with me on an overseas trip .................................................. 35
30 Can the University pay the travel/ hotel costs for my partner and then I will reimburse the
University? .............................................................................................................................. 35
31 I am travelling with my partner and am staying in a double room at no extra charge to the
University. How much should be attributed to and paid by my partner? .................................. 35
32 I am visiting Japan on a conference and would like to extend my stay for a holiday. What can
be paid by the University or claimed on expenses? .................................................................. 35
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33 I am being reimbursed my expenses by the conference organiser. Can I claim the same
expenses from the University of York? ..................................................................................... 35
34 I am being paid a per diem by the conference organiser. Can I submit my receipts to the
University for reimbursement? ................................................................................................ 35
35 Can I stay with my friends, and pay them for the overnight accommodation? ..................... 35
36 I am attending a conference and the conference organiser has arranged to stay at a 5 star
hotel. Can I be reimbursed for the costs even though I would normally stay at a 3 star hotel? . 35
37 My friend from University X says he does not have to submit receipts with his expense claims
................................................................................................................................................ 35
38 Am I insured when I travel overseas on University business? ............................................... 36
39 Am I insured when I travel in the UK on University business? .............................................. 36
40 Can I claim for driving to/ from work? ................................................................................. 36
Appendix 1 - Overseas Rates............................................................................................................ 37
Appendix 2 – Car Mileage ................................................................................................................ 42
How far to claim? ........................................................................................................................ 42
What happens if I am doing more than one stop on a round trip?................................................ 43
What distance can be claimed? ................................................................................................... 45
University Standard Distances ..................................................................................................... 45
Travel between campuses?.......................................................................................................... 45
Appendix 3 - Where do I work? ....................................................................................................... 46
Home to work travel .................................................................................................................... 46
Travel from your workplace ......................................................................................................... 46
What is a permanent work place?................................................................................................ 46
What is a temporary workplace? ................................................................................................. 46
Temporary or Permanent workplace - HMRC Guidance ............................................................... 46
Temporary v permanent workplace decision tree ........................................................................ 47
Appendix 4 – What is a receipt? ...................................................................................................... 48
Appendix 5 – Agresso Account codes ............................................................................................... 49
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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 and
requirements for tax dispensation,• To define the process for claiming necessary expenses.
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.
1.2 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. visitors and honorary fellows) where the
travel is directly related to academic (learning and / or research) purposes organised orauthorised by the University.
The policy does not apply to:
• individuals that are self-employed, or work as contractors or consultants for theUniversity;
• employees of the University that may be undertaking private work for otherorganisations, e.g. as a visiting lecturer or external examiner, in which case the endclient 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 an external funding body and their rules conflict with the University's travel and expenses policy
rules then the University rules will have precedence. All payments of expenses are subject to HMRC
rules.
All departments are expected to implement this policy.
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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 eg 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 which can be found in the University’s Carbon
Management Plan. As travel accounts for a significant proportion of the University’s Scope 3 carbon
emissions, all travellers can contribute to achieving these targets by considering the alternatives:
• Consider if the journey absolutely necessary? Could the meeting be effectively held in any
other way which will result in reduced cost or environmental impact, i.e. telephone / video /
web conferencing?
• If travelling to the same meeting as colleagues, consideration should be given to car-sharing
or train / bus travel.
Further information regarding the University’s commitment to carbon reduction can be found in the
Carb on Management Plan and the University Travel Plan.
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, which extends to travelling in connection with the business of the University of York.
It is mandatory that travellers must notify the University about all overseas travel by completing
the Travel Log prior to their travel date (see section 2.3 below).
Travellers must also comply with any local rules issued by their own department regarding pre-trip
approval. The departmental budget holder may reserve the right to refuse reimbursement of travel
and subsistence claims if travellers have not sought the budget holder’s permission to incur those
expenses.
2.3 Travel insurance and risk management 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 travellers’ 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 travellers under the Health and Safety at Work Act and must
ensure that it has appropriate processes in place to manage any reasonably foreseeable risks.
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Travellers must be able to assess these risks prior to travel and make a judgement about whether
there may be a need to change their plans.
2.3.1 Overseas Business Trips
In order for the University to identify and manage any risks, travellers must complete the
University’s Travel Log before each overseas trip. Details are located at:
http://www.york.ac.uk/admin/hsas/safetynet/Insurance/travel_insurance.htm
Completing the Travel Log ensures that:
• The traveller 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 traveller is abroad
• If the University knows about your travel plans and the level of risk unexpectedly increases
before your departure date, the Health & Safety team will notify you so that you can make a
judgement about whether you still wish to 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, travellers are advised to consult the Foreign and Commonwealth Office
(FCO) website, 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.
Staff and students may also find it useful to check the Global Security Centre (Country Risk Forecast
and Travel Security Online) web site which provides comprehensive information on worldwide
travel. As the web site provides a specific risk rating for each country it can provide useful
information to assist in carrying out a risk assessment. You should always be guided by the advice
given by GSC.
2.3.2 UK Business Trips
Travel within the UK does not require the same level of risk assessment as overseas travel and
therefore does not need to be registered on the travel log. However, you may wish to do so if your
trip involves an overnight stay and/ or you are taking a pre-booked internal flight and want any
personal possessions (e.g. laptops, baggage) to be covered by the University’s travel insurance.
2.3.2 Driving Cars, Vans, Motorbikes, Minibuses etc.
In order to drive on University business you must first register as an Authorised 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 their private (own) vehicle for University business
To register, please complete the necessary forms on the Health and Safety webpages:
http://www.york.ac.uk/admin/hsas/safetynet/Insurance/driving_on_university_business.htm
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Drivers using their own private vehicle on University of York 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 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.
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 licence. For further information
please see the DVLA website.
2.4 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 trip arrangements comply with this policy / guidance.
The University has established relationships with several approved suppliers, and using these
contracts should help you achieve value for money, and allow the University to measure its carbon
footprint levels against agreed government targets.
2.4.1 Use of approved supplier - flights, trains, ferry, hotels, overseas car hire
Flight, train, ferry, overseas car hire and hotel bookings should be made with the University’s
approved travel agent unless you fall into one of the permitted exceptions listed below.
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 travel web
pages: http://www.york.ac.uk/admin/supplies/travel/index.html
The online booking tools should be used for requirements such as rail journeys, hotels and point-to-
point flights (e.g. London to New York). 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.
The travel desk is recommended for more complex itineraries, e.g. where a trip involves a number of
connecting flights and you need to arrange taxi transfers to your final destination. In order to
ensure that the University receives best value for money, the agent will provide three quotations
which may involve options for travelling at unsociable hours or on alternative dates where this is
more cost effective.
Carbon emissions can be measured for all trips booked with the approved supplier.
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2.4.2 Use of approved suppliers – UK car hire
UK car hire bookings must be made with one of the suppliers on the current Framework Agreement
for car hire. This agreement offers excellent value for money and carbon emissions can be measured
for all trips booked with these suppliers.
Each booking should be made with the supplier offering the lowest total cost – the ‘day rates’ and
‘additional costs’ tables are available on the GEM website. Please contact the Procurement Office if
you are not sure which supplier offers best value.
Supplier contact details, procedures and booking tools can be found on the University’s travel web
pages: http://www.york.ac.uk/admin/supplies/travel/index.htm
2.4.3 Permitted exceptions to using the approved supplier
It is recognised that there will be occasions where the approved supplier does not offer the best value for money. Permitted exceptions to using the approved supplier include:
• Where travellers are attending a conference and hotel accommodation has been pre-arranged at a more cost effective rate by the organiser
• Better value can be obtained by booking with an alternative supplier on the internet
When considering using an alternative supplier, you must be able to demonstrate that it is a better
option. Quotations must be on a like for like basis, taking the following into account:
• flight prices and exchange rates are not static, therefore comparative quotations should be
obtained on the same day to ensure you are comparing fairly
• the basis of the comparison should be the whole cost. A booking on the internet may seem
cheap but the final booking page will usually involve seat reservation charges, luggage
charges and credit card fees.
• very cheap hotel rates on the internet often don’t include free Wi-Fi or are not cancellable.
• booking via the internet is a higher risk than using the approved supplier
Where the traveller is able to demonstrate that an alternative supplier is offering better value, the
order may be placed with that supplier.
Travel bookings with alternative suppliers must be paid for with a University purchase card. These
are held by most departments, and are available to staff who travel overseas regularly.
The University encourages staff to book all travel, hotels through the approved suppliers. Staff who
travel a significant amount should request a purchase card. Staff should claim expenses only as a
“last resort”. Please note that the University is currently unable to calculate the carbon emissions for
the trip if you claim on expenses.
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2.5 Travelling with a companion A companion (i.e. spouse, partner, family member or friend) may travel with a University employee
on 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.
Private insurance must be taken out for the partner's travel as they will not be covered by the
University's business travel insurance.
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.
2.6 Combined business and personal trips Combined business and personal travel is acceptable where the traveller 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. Private
travel insurance must be taken out to cover the personal element of the journey.
2.7 Commuting Staff, Students cannot claim for commuting from your home to your normal place of work.
2.8 Undergraduate External Examiners Where Undergraduate External Examiners are paid mileage/ travel costs to attend the University
then the expenses may that are paid for traveling to the University are taxable. This is a specific rule
on HMRC that applies.
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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/ Deputy Director of Finance should provide guidance.
3.1 Air Travel
Expense Item University Policy Receipt or
Allowance
Agresso
Account
Flights
(UK Internal)
Internal flights (i.e. UK mainland) are only permitted if they are
cheaper than the rail equivalent.
Please use the approved supplier to book flights or book on the
internet using a University purchase card if cheaper.
Economy class is the only class permitted for internal flights.
Business Class and / or First Class are not allowed.
Receipt 2101
Flights (Overseas) Please use the approved supplier to book flights or book on the
internet using a University purchase card if cheaper. The
permitted class of travel depends on the length of flight:
Economy: may be used for any flight duration
Premium Economy: only where flight is 5+ hours, one-way
Business class: only where flight is 10+ hours, one-way. You
must have authorisation from your Head of Department in
advance of travelling to travel business class.
First Class is not allowed for any flight.
N/A 2109
Flight upgrades Upgrades at the University's expense are not permitted and
claims will not be reimbursed. Travellers may upgrade at their
own personal expense.
N/A 2101
(UK)
2109
(Overseas)
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.
If you unexpectedly have to take extra luggage, e.g. research
equipment, please submit a claim for actual expense incurred.
Receipt
required
2101
(UK)
2109
(Overseas)
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.
N/A
Seat reservation
fees
Claims will not be reimbursed. Seat reservations should be
made during the flight booking process.
N/A
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3.2 Rail Travel
Expense Item University Policy Receipt or
Allowance
Agresso
Account
Rail Travel (UK) Please use the approved supplier to book UK
rail travel.
Standard class must be used for short
journeys. For longer trips standard class is
normal but Heads of Department/ Head of
Support Service may authorise first class travel
in advance of the date of travel.
Please book as far in advance as possible to
get the cheapest rates (tickets are released 12
weeks prior to departure).
In exceptional circumstances, claims for rail
travel booked with another supplier may be
reimbursed.
N/A
Receipt
required
2102
Rail Travel (Overseas) Wherever practicable and more cost effective,
please use the approved supplier to book
overseas rail travel.
If rail travel has to 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. We do not expect staff to
travel third class.
Receipt
required.
Additional
authorisation
by Head of
Department
/ Head of
Support
Service for
first class
overseas rail
travel.
2114
Travel Cards, e.g. Oyster cards, rail
cards
Cards may be purchased where it is more
economical than purchasing individual
tickets. Please submit a claim for actual
expense incurred.
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.
Claims for annual rail card purchases will only
be reimbursed where the annual savings made
on business journeys outweigh the cost of the
rail card. Please submit a claim for the cost of
the railcard and keep a record of savings for
audit purposes.
Receipt
required
Receipt
required
Receipt
required
plus savings
record.
2102 (UK)
2114
(Overseas)
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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.
Receipt
required
2102 (UK)
2114
(Overseas)
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3.3 Cars / Taxis
Expense Item University Policy Receipt or
Allowance
Agresso
Account
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.
For round trips under 100 miles, please use
your own vehicle and submit a claim for
shorter of ‘home to destination’ or ‘normal
place of work to destination’. See Appendix 2
for details
on how to work out distances, and Appendix 3
for details on determining your “normal place
of work”.
The driver's insurance policy must cover
business use in order for a private vehicle
to be used. In addition the driver must
complete the authorised driver forms.
Claims for travel around Heslington campus
will not be reimbursed, please use the free bus
service wherever possible.
Claims for travel to/ from Heslington and Kings
Manor will be reimbursed. The maximum
distance payable from Heslington to Kings
Manor is 3 miles.
Standard distance for University of York to
University of Hull is 35 miles.
Claims for using a private vehicle to transport
heavy goods around campus will not be
reimbursed. Please use the portering service.
Allowance:
Car: 45p /
mile
Cycle: 20p /
mile
Motorcycle:
24p / mile
2105 Car
Mileage
(UK)
2106
Bicycle
(UK)
2106
Motorcycle
(UK)
2119
Overseas
Car
Mileage/
Motorcycle/
Bicycle
Passenger mileage allowance 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.
The driver’s insurance policy must allow
receipt of money for taking passengers.
Allowance:
5p / mile
regardless of
the number
of passenger
2105 (UK)
2119
(Overseas)
Car / minibus hire (UK) Please use one of the approved suppliers to
book a vehicle. The standard class of hire
N/A 2103
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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, etc.
The hire of sports, convertibles and luxury /
executive cars is prohibited.
Please ensure that you refuel the vehicle to
the original level or the University will incur a
refuelling fee. See 'Fuel only' below.
Car hire (Overseas) Wherever practicable, book the vehicle prior to
the business trip, using one of the approved
suppliers.
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.
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.
N/A
Receipt
required
2115
Fuel only When refuelling a hire car or the City Car Club
car, please submit a claim for actual expense
incurred.
Receipt
required
2104 (UK)
Parking charges Please submit a claim for actual expense
incurred.
Alternatively, petty cash may be used to pay
for parking up to a value of £20 if the
department holds a petty cash float.
Parking fines will not be reimbursed.
Up to £5
spent - no
receipt
required.
In excess of
£5 spent -
receipt
required or
card
statement
where
parking by
phone has
been used
2108
Fines for Road Traffic Act offences,
e.g. speeding, driving in restricted
access areas, etc.
Claims will not be reimbursed. N/A
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Tolls and Congestion Zone charges Please submit a claim for actual expense
incurred.
Receipt
required if
available
2108 (UK)
2110
(Overseas)
Taxis (UK) When travelling, please use the bus service
wherever possible. If travelling locally and a
taxi must be used, contact one of the local
firms listed on YEP.
Petty cash may be used to pay for taxis up to
a value of £20 for a round trip or £10 each way
where different firms are used.
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. These may be reimbursed at the line
manager's discretion.
N/A
N/A
Receipt
required.
Maximum
payable £30
per single
trip
2107
Taxis (Overseas) Please submit a claim for actual expense
incurred.
Receipt
required
2117
Chauffeur driven cars Claims will not be reimbursed. N/A
Page 18 of 49
3.4 Buses / Trams / Coaches / Ferries / Trams / Underground
Expense Item University Policy Receipt or
Allowance
Agresso
Account
Bus / tram / coach travel (UK) Please submit a claim for actual expense
incurred.
Alternatively, petty cash may be used up to a
value of £20 if the department holds a petty cash
float.
Receipt
required
2102
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
2114
Ferries / Hydrofoils Wherever practicable, please use the approved
supplier to book travel. Alternatively pay for this
locally using a University purchase card (if held).
Otherwise, please submit a claim for actual
expense incurred. Claims will only be reimbursed
for standard class.
Receipt
required
2102 (UK)
2114
(Overseas)
Travel Cards, e.g. Plusbus, Oyster
cards
Cards may be purchased where it is more
economical than purchasing individual
tickets. Please submit a claim for actual expense
incurred.
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.
Receipt
required
2102 (UK)
2114
(Overseas)
Page 19 of 49
3.5 Accommodation / Hotels / B&Bs
Expense Item University Policy Receipt or
Allowance
Agresso
Account
UK Accommodation
(hotels, B&Bs,
guesthouses)
Please use the approved supplier to book UK
accommodation or book on the internet using a
University purchase card if cheaper.
The cost should not exceed the maximum limits
below:
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.
If you are staying room only, you may claim the
cost of breakfast within the meal limits set out in
this policy.
N/A 2111 (UK)
Overseas
Accommodation
Please use the approved supplier to book
overseas accommodation or book on the internet
using a University purchase card if cheaper.
The cost of overseas accommodation varies
enormously. An indicative amount for overseas
hotel bed and breakfast rate is set out in
Appendix 1.
Where these limits are exceeded then
authorisation for budget holder is required.
N/A
2118
(Overseas)
Page 20 of 49
Staying with friends /
family
Please buy the host a gift or meal in recognition
of the hospitality. The overall cost of the stay
must not exceed the hotel limits stated above.
Receipt
required
2111 (UK)
2118
(Overseas)
Personal Incidental
Expenditure - UK only
A set allowance may be claimed where it has
been strictly necessary to purchase incidentals
e.g. newspapers, laundry and private phone
calls.
£5
allowance
per night
2111
Personal Incidental
Expenditure -
overseas only
A set allowance may be claimed where it has
been strictly necessary to purchase incidentals
e.g. newspapers, laundry and private phone
calls.
£10
allowance
per night
2118
Minibars Claims will not be reimbursed. N/A
Gyms, Spas Claims will not be reimbursed. N/A
Cable TV/ Sky/
Movies
Claims will not be reimbursed. N/A
Newspapers Claim as part of Personal Incidental Expenses. N/A 2111 (UK)
2118
(Overseas)
Room upgrades Claims will not be reimbursed. N/A
Telephone calls -
personal
Claim as part of Personal Incidental Expenses.
State on the claim form that the call is personal.
N/A
Telephone calls -
business
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
2209
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
2209
Meals served into
hotel rooms
If a “tray charge” is made by the hotel it will be
reimbursed. Please submit a claim for actual
expense incurred.
Receipt
required
2112 (UK)
2116
(Overseas)
Tips / service charges Where a gratuity / service charge is included in
the bill then it will be reimbursed.
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.
N/A
Page 21 of 49
3.6 Meals
Expense Item University Policy Receipt or
Allowance
Agresso
Account
Breakfast / Lunch /
Dinner
The cost of drinks and meals may be claimed if
a business trip takes you away from your
normal place of work for a period of more than
3 hours, but does not involve an overnight
stay. Please submit a claim for actual expenses
incurred which should be within the maximum
limits below:
3 - 5 hours away from normal place of work -
£10
5 - 10 hours away from normal place of work -
£25
10 - 24 hours away from normal place of work
- £35
If your claim exceeds the above limits, the
University will pay the maximum limit only. A
supporting receipt must be submitted to show
that the amount has been spent in full.
Claims will not be reimbursed if you are
staying away overnight and your
accommodation rate includes the cost of
breakfast / dinner etc.
Up to £5
spent - no
receipt
required.
In excess of
£5 spent -
receipt
required.
2112
(UK)
2116
Alcoholic drinks Claims will not be reimbursed unless they form
part of the above breakfast / lunch / dinner
limits. It is the traveller's responsibility to
comply with current drink-drive limits and
other relevant legislation.
N/A
Other drinks / snacks
whilst travelling
Claims will not be reimbursed unless they form
part of the above breakfast / lunch / dinner
limits.
N/A
Service charges / tips Where a gratuity / service charge is included in
the bill then it will be reimbursed.
Other tips are at the discretion of the diner and
claims will not be reimbursed.
Receipt
required
N/A
Page 22 of 49
3.7 Other expenses
Expense Item University Policy Receipt or
Allowance
Agresso
Account
Telephone calls - business Please submit a claim for actual expense
incurred.
Itemised bill
required
with
business
phone calls
highlighted.
2209
Phone line rentals Claims will not be reimbursed. N/A
Internet usage at home or
home broadband
Can only be claimed where the bill
separately identifies the amount of
University business use.
Itemised bill
required
with
business
usage
highlighted.
2209
Wi fi connections in internet
cafes and similar
Can only be claimed where the bill
separately identifies the amount of
University business use.
Itemised bill
required
with
business
usage
highlighted.
2209
Pay as you go handsets Claims will not be reimbursed. N/A
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.
£10 based
on receipt.
2209
Couriers Please use the approved supplier. N/A
Childcare Claims will not be reimbursed. N/A
Kennelling/ cattery costs Claims will not be reimbursed. N/A
Travel insurance Claims will not be reimbursed as all
business travellers are covered by the
University's business travel insurance.
Please complete the University's travel log
to obtain cover.
N/A
Visas and vaccinations Claims will be reimbursed where the visa
or vaccination is required specifically for a
business trip. Please submit claim for
actual expense incurred.
Receipt
required.
2110
Page 23 of 49
Equipment 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.
Books 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 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.
http://www.hmrc.gov.uk/list3/
Page 24 of 49
4. Advances
4.1 Travel Advances Advances to Staff and Students for travel and subsistence must be jointly approved by the relevant
Head of Department/ Head of Support Service and the Director of Finance. 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 individual is still outstanding. Please read section 4.4 on the accounting for advances
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 cash office. Please read section 4.4 on the accounting for advances
4.3 Loans to Staff Loans to staff are authorised under schemes jointly approved by the Director of Human Resources
and the Director of Finance. There are no loan schemes for travel and subsistence or purchasing
equipment.
Any loans must be repaid in full before the employee leaves the University’s employment. The
schemes offered include cycle to work loans, bus & rail ticket loans, medical insurance, and dental
insurance. The full list is located: http://www.york.ac.uk/admin/hr/employees/reward/extra/
4.4 Accounting for Advances When a person requests an advance it is charged to Agresso Accounts 9138 (Staff), 9136 (Students).
The money is held on this account code until the person submits their receipts. When the receipts
are submitted then the amount is taken from Accounts 9138/ 9136 and charged to the normal
expenditure codes. For example:
Person A in Department X for project Y requests an advance for £200 to go to New York. The
accounting entries are:
Debit Account 9138, Staff Number A, Project/ Workorder Y Amount £200
Credit Supplier account on Agresso £200 – this is paid to the member of staff
When the person returns and has spent £250 on hotel then they are owed £50. The accounting
entries are:
Debit Account 2118, Project/ Workorder Y £250
Credit Account 9138, Staff Number A, Project Y £200
Credit Supplier account on Agresso £50 – this will be paid to the member of staff
If the person only spends £175 on the hotel then they should repay the £25 to the University. The
person should complete the expense claim, attach the £25 cheque payable to the University. At this
stage the accounting entries are:
Debit Account 2118, Project/ Workorder Y £175
Credit Account 9138, Staff Number A, Project Y £200
Credit Bank account Agresso £25
Page 25 of 49
5. Hospitality and Gifts
Whilst modest hospitality is an accepted courtesy of a business relationship, the University should
avoid a situation whereby giving / accepting the hospitality may be deemed to have influenced a
business decision or lead to allegations of a conflict of interest.
Invitations to / from modest corporate entertainment events may be accepted if there is a clear
benefit to the University, i.e. it will further important business development opportunities or
business relationships.
The University Bribery policy provides clear guidance on accepting gifts and hospitality is located at
https://www.york.ac.uk/media/staffhome/finance/documents/Bribery%20Act%202012.pdf
5.1 Business events This is an event or meeting where a business discussion is taking place. It is recommended that the
maximum payable is £40 per head (including the cost of any drinks). In exceptional circumstances,
the limit may be exceeded subject to obtaining prior written approval from the budget holder / Head
of Department.
The use of Cucina on for entertaining when on Campus is encouraged. The name of each guest must be declared on the claim form to satisfy HMRC rules.
5.2 Gifts to Staff Small gifts to staff in limited circumstances may be appropriate. Examples include; retirement
presents. It is not acceptable to purchase gifts for birthdays, weddings etc.
5.3 Staff events There are many types of staff events e.g. Christmas Parties, Team Building events, Away days. The
use for University funds for work related events e.g. Team Building, Away Days is appropriate, but
the amounts spent should not be excessive and should be held using University facilities where ever
possible. It is not appropriate to use University funds to pay for staff parties e.g. Christmas.
Regarding Staff Christmas Parties, Departments may contribute to these events within the following
parameters:
the Department can contribute up to £20 per person
Employees are expected to make a similar contribution to the Department
No additional budget or change to Department Contribution target is available to meet any
Departmental contribution."
It must be noted that the University expects the up to £20 contribution (the actual amount is determined by the budget holder and if budget is available) to be matched at least by staff. [Changes approved by Finance Director in Nov 2016]
Where University staff are paying money in for an event which they are funding, eg their Christmas
party please set up an X-code, ie workorder starting with “X” . Funds should be paid in on normal
income account codes ie those starting with a “4” (4035 is miscellaneous) and your “X” workorder.
The meal bill should be coded to your “X” workorder and normal expenditure account codes (eg
2401 Food and Beverages)
Page 26 of 49
6. Loyalty schemes
Membership of any rail, air or hotel loyalty programme must not influence the traveller's selection
of booking agent, airline, rail operator, hotel, or room type. Any points accumulated by the traveller
as a result of booking business travel should be used to offset the cost of future business journeys
only.
Please note that the University will not reimburse the fees for frequent traveller membership
schemes.
Page 27 of 49
7. Trip Cancellations, Refunds and Compensation for delays
7.1 Cancellations Where it is no longer possible to take a business trip, the traveller is responsible for notifying the
supplier. This should be done as soon as possible to avoid cancellation charges.
The University will not reimburse cancellation charges unless exceptional circumstances apply.
7.2 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).
Where the approved supplier has been used to purchase the ticket, please contact them directly.
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 workorder used to pay for the trip.
Where 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.
7.3 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 supplier has been used to purchase the ticket, please contact them 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 traveller once this has
been received and the credit/ voucher/ credit note will be held by the supplier for use against future
travel.
Where the trip has been arranged directly with an alternative supplier and paid for by purchase card,
the traveller will need to apply for the compensation and the refund must be credited to the card
used.
Page 28 of 49
8. Expense Claims Staff should to book all travel and hotels through the approved suppliers subject to the permitted
exceptions. Staff who travel a significant amount should request a purchase card. 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.
8.1 Expenses forms If a person needs to claim expenses then they should complete the form located at
https://www.york.ac.uk/staff/finance/forms/
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 your departmental office who will forward it on to the Payments Office, Market Square
for payment once authorised.
8.2 Claim deadline Staff must submit expense claims within 3 months of the expense being incurred. Any claims
submitted after this deadline may not be reimbursed and have to be additionally authorised by the
Director of Finance/ Deputy Director of Finance.
8.3 Authorisation of Expenses Expense forms cannot be self-authorised. Expense claims should be authorised by a more senior
person – this is usually the claimant’s line manager. The authorisation confirms that
• Any journey taken was authorised
• Expenses were properly and necessarily incurred on University business
8.4 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 not
available then please use Oanda currency converter on the web as an approximation
http://www.oanda.com/currency/converter/
In some departments the administrators will convert your currency claims in to sterling amounts,
whilst in others the responsibility for conversion rests with the claimant. Please follow your
departments guidance in this area.
8.5 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
Page 29 of 49
- 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 Payments office Market Square.
Examples of receipts are in Appendix 4
8.6 VAT Coding for Expense Claims The coding of VAT is important as it affects the amount charged to the department/ project. Where
you have a VAT receipt then it should be correctly coded using the following codes:
Agresso VAT Code Description
P1 Purchases at UK Standard rate
P3 Purchases at UK Zero rate
P4 Purchases at UK exempt rate
0 (zero) European VAT code
0 (zero) Rest of World VAT code
The country where you paid for the goods or service is the country of the code. Eg if you buy a coffee
in Paris then you should use “0” if you have a VAT receipt for the purchase. If the purchase was in
New York then use “0” for the VAT code. If the purchase was in the UK then it is “P1”
If you do NOT have a receipt then you should use the Agresso VAT code “0” ie the number Zero
regardless of where in the world the expenditure is incurred.
Where processing Purchase Invoices/ Purchase Orders then E3 is used for European VAT and O1 for
rest of the world. This is because the goods or service will be related to the activities undertaken in
York. This contrasts with drinking coffee in Paris where the activity is undertaken in France.
8.7 Allowances The University operates a receipts based system of expense reimbursement. It does not pay
“expense allowances” or “per diems” or “round sum amounts”.
8.8 Payment Expenses are normally paid weekly once on the authorised claim has been received at the Payments
Office, Market Square. If any of the expenses being claimed are taxable then they will be paid
monthly with your salary.
Page 30 of 49
9. Definitions
9.1 Business travel A journey necessarily 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.
9.2 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.
9.3 Travellers This term is used throughout this document and refers to the individuals covered by the policy, as
defined in section 3 - ‘Scope’
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10. Frequently Asked Questions
1 I am attending a conference and the organiser is using an expensive hotel that exceeds
the policy limits – can I stay there?
Answer: Yes, provided budget allows and there are no suitable alternatives nearby that are
within the policy limits. Please obtain written/ email approval from the budget
holder, before you book the hotel.
2 Can I exceed the policy limits if I find a hotel that is closer to the event I'm attending?
Answer You should not exceed the policy limits unless there are safety and security
considerations, e.g. female / lone traveller overseas. Please obtain written/ email
approval from the budget holder, before you book the hotel
3 I can’t get a hotel within the policy limits because of a local event. Can I exceed the
policy limit?
Answer Yes, please obtain written/ email approval from the budget holder before you book
the hotel
4 Can I still use my personal credit / debit card to book travel and reclaim on expenses?
Answer No. Please use the University's preferred travel suppliers or a University purchase
card to make your booking. Staff who travel regularly may wish to apply for a
University purchase card. Expense claims for travel bookings should only be made
where it was not possible to make the booking using the approved methods.
5 Can I use my University purchase card to book hotels?
Answer Yes, this is appropriate and convenient. One advantage of using the purchase card is
that there are fewer problems with overseas hotels who don’t understand the bill-
back invoice system operated by UK travel agents.
6 Why is the maximum limit set at 100 miles (round trip) for using a private car for a
business journey?
Answer This is the approximate breakeven point at which it becomes more cost effective for
the University to hire a car than to reimburse the journey in a private vehicle. The
hire calculation is based on hiring a 1.6 litre manual car for one day, and having the
car delivered to and collected from the traveller's home address so as not to impact
upon their time.
If you need to hire the car for longer than one day, or you require an MPV, the
breakeven point would need to be recalculated, based on the rates offered by the
supplier.
7 When submitting an expense claim, what constitutes a valid VAT receipt?
Answer The following are acceptable as valid VAT receipts:
- An itemised till receipt - Print of an email for an online / internet purchase but only if it contains VAT breakdown
Page 32 of 49
A credit card statement or a credit card receipt is NOT acceptable as a valid VAT
receipt. There are some examples in Appendix 4. Please note that the original
receipts will be kept with your claim in Payments Office, Market Square. You may
wish to keep a copy.
8 I am going on a trip and wish to travel by car but the amount I can claim for mileage is
limited to the equivalent rail fare. Can I do this?
Answer Yes you can. Please claim the whole distance and reduce the mileage amount to
equivalent rail fare.
9 Why does the mileage rate for business journeys does not increase when carrying
heavy loads in a private vehicle?
Answer The rate of 45p per mile is the maximum rate permitted by the HMRC for a car and
includes all costs such as depreciation, wear and tear, fuel, etc. The AA rates are
similar for cars doing average mileage. If you are carrying heavy loads, then consider
using one of the approved courier firms or a local man / van service.
10 Are expenses taxable?
Answer No, provided they fall within the guidance issued by HMRC, e.g. if the mileage is over
45p, you will be taxed on the excess.
11 Can travellers withdraw cash from ATMs using their purchase cards?
Answer The application form allows this facility to be activated for travellers. The Head of
Department/ Head of Support Service have to approve the form and the traveller
will be responsible for itemising how the cash was spend on their transaction log.
12 What are the exceptional circumstances under which I can buy rail tickets from an
alternative supplier?
Answer This will only be permitted in the following circumstances: - A cheaper fare is available, e.g. some advance fares via East Coast's website are occasionally cheaper. Please use a purchase card rather than reclaiming via expenses. - The train has been cancelled / significantly delayed and I need to buy another ticket at the station. - The Campus Ticket Machines are broken and I can’t retrieve my booked tickets
13 Can I travel first class on the train?
Answer University staff should always seek to get good value for money and standard class is usually the cheapest fare. However for longer journey’s then first class may be considered, but you will have to get approval before travelling from your head of department/ support service. For short journeys then standard class should always be taken.
14 The train is full and there are no seats available in standard class. Can I use my
purchasing card to pay for an upgrade to first class or reclaim the cost on
expenses?
Answer No – seat reservations are free if you use the approved supplier. Please ensure you
reserve a seat at the time of booking.
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15 Can I use my private vehicle rather than booking a hire car if I have to travel over 100
miles at short notice?
Answer No – you can book a hire car at virtually an hour's notice from one of the approved
suppliers.
16 Can I claim for travel to and from the University of York when I normally work
elsewhere in the UK?
Example: I am paid by the University of York and I normally work at the University of
Leeds premises. Can I claim for travelling to the University of York?
Answer Yes you can claim travel because your normal work place is Leeds then you are visiting York. Appendix 2 and 3 contain details about the distances that may be claimed
17 Can I claim for travel to and from the University of York when I normally work
overseas?
Example: I am paid by the University of York and I normally work at the University of Hanover premises. Can I claim for travelling to the University of York?
Answer Yes you can claim travel because your normal work place is Hanover then you are visiting York. Appendix 3 contains details about determining your normal place of work.
18 Can I claim less than 45p per mile?
Answer Yes but you must indicate the distance being claimed on the expenses form.
19 Can I only claim my fuel costs?
Answer Yes, but you must indicate the distance being claimed on the expenses form.
Example: I do not wish to claim mileage, but am happy to be reimbursed my fuel
costs (petrol/ diesel). How do I do this?
You should fill in the normal staff expenses form. You will need to include the
distance travelled. You will need to state that you are claiming fuel only. The
maximum that the University will pay is 26p per mile for fuel only.
20 Do I pay tax on the amounts I receive for mileage expenses?
Answer No - provided that you claim using the 45p rate or a lower rate then there is no
taxable benefit arising and you will not be taxed.
21 The research grantor/ other funder has indicated that they are willing to reimburse
mileage at a rate above the University’s mileage rate e.g. 70p per mile. How
do I claim this?
Answer The University rules take precedence over the funders’ rules, and you should claim
in accordance with the University rules.
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22 I have Rail Card that entitles me to discounted rail fares. Can I claim for the cost of the
railcard?
Answer Where you obtain a railcard that reduces the costs on future purchases of rail tickets
the University will reimburse the cost of the card to you. No tax liability will arise
provided that the total savings on necessary business rail travel for the duration of
the railcard exceed the cost of the railcard.
23 I can buy a weekly ticket to cover my travel which is cheaper than if I buy individual
trip tickets?
Answer You should buy the weekly ticket and the University will reimburse the cost to you.
No tax liability will arise provided that the total savings on necessary business travel
for the week exceed the cost of the railcard. Further details at:
http://www.hmrc.gov.uk/manuals/eimanual/EIM16067.htm
24 Can I use the weekly ticket which the University paid for at the week-ends?
Answer Yes and there is no taxable benefit arising provided it was cheaper to buy the weekly
ticket than to buy the daily tickets for work.
25 My rail ticket was collected at the station and I do not have a receipt. Can I claim for
the journey?
Answer Yes – you need to record the purchase on expense form and note that it does not
have a receipt
26 Can I claim for the amount that I have put on my Oyster card?
Answer Yes you can claim for payments on Oyster card. However are slightly different from
other travel cards because they can be used in one of three ways, or in any
combination of the three, as follows
• as a travel card, • as a bus pass/season ticket, • to add travel value (cash) on a pay as you go basis, or any combination of the above. No tax liability will arise provided that the cost of the top up is less than the costs of
the individual business trips undertaken with the card.
27 I forgot to buy my rail ticket in advance of the travel, and guard insisted that I pay the
full standard (and expensive!) ticket price. Will the University reimburse
the cost?
Answer This is NOT good practice and it is very expensive. However the cost will be
reimbursed to you and the full cost will be charged to your departmental workorder.
28 My plane flight was delayed and I missed the connection. Can I claim for the overnight
stay?
Answer Yes – you should follow the guidance issued by the Air Travel Operator e.g. British
Airways. You will need to ensure that you submit an insurance claim after the event
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29 Can I take my partner/ family with me on an overseas trip
Answer Yes you can take your partner with you but the University will only reimburse you
the costs of your travel, meals and hotels. It will not reimburse any costs incurred by
your Partner or family.
30 Can the University pay the travel/ hotel costs for my partner and then I will reimburse
the University?
Answer No – you should arrange to pay the travel agent direct for your partners travel/
hotels
31 I am travelling with my partner and am staying in a double room at no extra charge to
the University. How much should be attributed to and paid by my partner?
Answer As there is no additional cost for occupying a double room there is no taxable
benefit then the amount to be reimbursed by your partner is £nil
32 I am visiting Japan on a conference and would like to extend my stay for a holiday.
What can be paid by the University or claimed on expenses?
Answer You can claim for the flights to/ from Japan. You cannot claim for hotel/ food/ travel
once the conference is completed and you start your holiday. Please check the
University insurance web site, you may need insurance for the time you on holiday.
33 I am being reimbursed my expenses by the conference organiser. Can I claim the same
expenses from the University of York?
Answer No, you cannot claim for the same expenditure twice.
34 I am being paid a per diem by the conference organiser. Can I submit my receipts to
the University for reimbursement?
Answer No, you cannot claim for the same expenditure twice.
35 Can I stay with my friends, and pay them for the overnight accommodation?
Answer Yes you can stay with your friends, and whilst no round sum overnight allowance can
be paid, you can be reimbursed for giving them a suitable gift or taking them out for
a meal.
36 I am attending a conference and the conference organiser has arranged to stay at a 5
star hotel. Can I be reimbursed for the costs even though I would normally
stay at a 3 star hotel?
Answer Yes provided that you book through the conference organiser. This is an exception
to the normal rule of staying in 3 star hotels
37 My friend from University X says he does not have to submit receipts with his expense
claims
Answer Each organisation/ University has different rules about what can/ cannot be claimed
and whether receipts are required or not. The University of York has chosen to
reimburse actual expenditure based on receipts. Receipts are required for many
research grant funders to support expenditure claims.
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38 Am I insured when I travel overseas on University business?
Answer Yes provided that you complete the travel log before you travel.
http://www.york.ac.uk/admin/hsas/safetynet/Insurance/travel_log.htm
39 Am I insured when I travel in the UK on University business?
Answer Yes you are insured in the UK for business travel. However, if you are using your own
car then you must make sure that you have “business use” included in your policy. If
you want to have your possessions cover then you should complete the travel log.
http://www.york.ac.uk/admin/hsas/safetynet/Insurance/travel_log.htm
40 Can I claim for driving to/ from work?
Answer You cannot claim mileage/ rail / buses fares for your normal commuting to work. If
you are going on trip away from the University then you should claim in accordance
with the mileage rules in Appendix 2.
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Appendix 1 - Overseas Rates
This table is a guide to the amounts that may be claimed for overseas accommodation. It has been
compiled based on the maximum allowable HMRC rates for each country. The GBP numbers are for
room accommodation for one night. The % increase on UK rates can be used to scale up/down meal
limits for individual countries.
Country % increase on UK guide price GBP
Anguilla 160% 140 Bermuda 250% 230 British Virgin Islands 110% 100 Cameroon 150% 140 Cayman Islands 150% 140 Chad Not Avaliable Falkland Islands 100% 90 Gambia - The Republic of the Gambia 90% 80 Gilbralter 130% 120 Hong Kong 210% 190 Myanmar - Burma 50% 50 Nepal – Federal Democratic Republic of Nepal 90% 80 Switzerland – Swiss Confederation 160% 140 Vatican City – Vatican City State Not Avaliable Zimbabwe – Republic of Zimbabwe 130% 120 Abkhazia – Republic of Abkhazia Not Avaliable Afghanistan – Islamic Republic of Afghanistan 50% 50 Albania – Republic of Albania 120% 110 Algeria – People's Democratic Republic of Algeria 200% 180 Andorra – Principality of Andorra Not Avaliable Angola – Republic of Angola 300% 270 Antigua and Barbuda 140% 130 Argentina – Argentine Republic 150% 140 Armenia – Republic of Armenia 120% 110 Australia – Commonwealth of Australia 180% 160 Austria – Republic of Austria 120% 110 Azerbaijan – Republic of Azerbaijan 170% 150 Bahamas, The – Commonwealth of The Bahamas Not Avaliable Bahrain – Kingdom of Bahrain 210% 190 Bangladesh – People's Republic of Bangladesh 100% 90 Barbados 120% 110 Belarus – Republic of Belarus 110% 100 Belgium – Kingdom of Belgium 160% 140 Belize Not Avaliable Benin – Republic of Benin Not Avaliable Bhutan – Kingdom of Bhutan Not Avaliable
Page 38 of 49
Bolivia – Plurinational State of Bolivia 70% 60 Bosnia and Herzegovina 90% 80 Botswana – Republic of Botswana 70% 60 Brazil – Federative Republic of Brazil 180% 160 Brunei – Nation of Brunei, Abode of Peace 120% 110 Bulgaria – Republic of Bulgaria 150% 140 Burkina Faso Not Avaliable Burundi – Republic of Burundi 80% 70 Cambodia 70% 60 Canada 160% 140 Cape Verde – Republic of Cabo Verde Not Avaliable Chad – Republic of Chad Not Avaliable Chile – Republic of Chile 110% 100 China – People's Republic of China 150% 140 Colombia – Republic of Colombia 210% 190 Congo, Democratic Republic of the 140% 130 Cook Islands 300% 270 Costa Rica – Republic of Costa Rica 100% 90 Croatia – Republic of Croatia 130% 120 Cuba – Republic of Cuba 90% 80 Cyprus – Republic of Cyprus 100% 90 Czech Republic 120% 110 Denmark – Kingdom of Denmark 160% 140 Djibouti – Republic of Djibouti 140% 130 Dominica – Commonwealth of Dominica 80% 70 Dominican Republic 100% 90 East Timor – Democratic Republic of Timor-Leste Not Avaliable Ecuador – Republic of Ecuador 110% 100 Egypt – Arab Republic of Egypt 130% 120 El Salvador – Republic of El Salvador 100% 90 Equatorial Guinea – Republic of Equatorial Guinea 300% 270 Eritrea – State of Eritrea 90% 80 Estonia – Republic of Estonia 110% 100 Ethiopia – Federal Democratic Republic of Ethiopia 190% 170 Fiji – Republic of Fiji 110% 100 Finland – Republic of Finland 140% 130 France – French Republic 190% 170 Gabon – Gabonese Republic Not Avaliable Georgia 160% 140 Germany – Federal Republic of Germany 160% 140 Ghana – Republic of Ghana 140% 130 Greece – Hellenic Republic 150% 140 Grenada 100% 90 Guatemala – Republic of Guatemala 110% 100 Guinea – Republic of Guinea 70% 60 Guyana – Co-operative Republic of Guyana 130% 120 Haiti – Republic of Haiti 90% 80 Honduras – Republic of Honduras 120% 110
Page 39 of 49
Hungary 130% 120 Iceland – Republic of Iceland 100% 90 India – Republic of India 180% 160 Indonesia – Republic of Indonesia 110% 100 Iran – Islamic Republic of Iran 100% 90 Iraq – Republic of Iraq Not Avaliable Ireland 140% 130 Israel – State of Israel 130% 120 Italy – Italian Republic 220% 200 Ivory Coast – Republic of Côte d'Ivoire Not Avaliable Jamaica 150% 140 Japan 120% 110 Jordan – Hashemite Kingdom of Jordan 130% 120 Kazakhstan – Republic of Kazakhstan 160% 140 Kenya – Republic of Kenya 90% 80 Kiribati – Republic of Kiribati Not Avaliable Korea, North – Democratic People's Republic of Korea 80% 70 Korea, South – Republic of Korea 180% 160 Kosovo – Republic of Kosovo 80% 70 Kuwait – State of Kuwait 180% 160 Kyrgyzstan – Kyrgyz Republic 110% 100 Laos – Lao People's Democratic Republic 80% 70 Latvia – Republic of Latvia 160% 140 Lebanon – Lebanese Republic Not Avaliable Lesotho – Kingdom of Lesotho Not Avaliable Liberia – Republic of Liberia Not Avaliable Libya – State of Libya Not Avaliable Liechtenstein – Principality of Liechtenstein Not Avaliable Lithuania – Republic of Lithuania 90% 80 Luxembourg – Grand Duchy of Luxembourg 250% 230 Macedonia – Republic of Macedonia 50% 50 Madagascar – Republic of Madagascar 140% 130 Malawi – Republic of Malawi 80% 70 Malaysia 80% 70 Maldives – Republic of Maldives Not Avaliable Mali – Republic of Mali 90% 80 Malta – Republic of Malta 110% 100 Marshall Islands – Republic of the Marshall Islands Not Avaliable Mauritania – Islamic Republic of Mauritania 120% 110 Mauritius – Republic of Mauritius 130% 120 Mexico – United Mexican States 150% 140 Micronesia, Federated States of Not Avaliable Moldova – Republic of Moldova 130% 120 Monaco – Principality of Monaco Not Avaliable Mongolia 80% 70 Montenegro 120% 110 Morocco – Kingdom of Morocco 180% 160 Mozambique – Republic of Mozambique 140% 130
Page 40 of 49
Namibia – Republic of Namibia 70% 60 Nauru – Republic of Nauru Not Avaliable Netherlands – Kingdom of the Netherlands 160% 140 New Zealand 140% 130 Nicaragua – Republic of Nicaragua 130% 120 Niger – Republic of Niger Not Avaliable Nigeria – Federal Republic of Nigeria 300% 270 Northern Cyprus – Turkish Republic of Northern Cyprus Not Avaliable Norway – Kingdom of Norway 160% 140 Oman – Sultanate of Oman 190% 170 Pakistan – Islamic Republic of Pakistan 110% 100 Palau – Republic of Palau Not Avaliable Palestine – State of Palestine Not Avaliable Panama – Republic of Panama 110% 100 Papua New Guinea – Independent State of Papua New Guinea 180% 160 Paraguay – Republic of Paraguay Not Avaliable Peru – Republic of Peru 120% 110 Philippines – Republic of the Philippines 110% 100 Poland – Republic of Poland 110% 100 Portugal – Portuguese Republic 130% 120 Qatar – State of Qatar 140% 130 Romania 140% 130 Russia – Russian Federation 250% 230 Rwanda – Republic of Rwanda 110% 100 Saint Kitts and Nevis – Federation of Saint Kitts and Nevis 120% 110 Saint Lucia 90% 80 Saint Vincent and the Grenadines 90% 80 Samoa – Independent State of Samoa 90% 80 San Marino – Republic of San Marino Not Avaliable São Tomé and Príncipe – Democratic Republic of São Tomé and Príncipe Not Avaliable Saudi Arabia – Kingdom of Saudi Arabia 120% 110 Senegal – Republic of Senegal 100% 90 Serbia – Republic of Serbia 180% 160 Seychelles – Republic of Seychelles 220% 200 Sierra Leone – Republic of Sierra Leone 100% 90 Singapore – Republic of Singapore 180% 160 Slovakia – Slovak Republic 110% 100 Slovenia – Republic of Slovenia 140% 130 Solomon Islands 140% 130 Somalia – Federal Republic of Somalia Not Avaliable Somaliland – Republic of Somaliland Not Avaliable South Africa – Republic of South Africa 130% 120 South Ossetia – Republic of South Ossetia Not Avaliable South Sudan – Republic of South Sudan 190% 170 Spain – Kingdom of Spain 170% 150 Sri Lanka – Democratic Socialist Republic of Sri Lanka 90% 80
Page 41 of 49
Sudan – Republic of the Sudan 140% 130 Suriname – Republic of Suriname 100% 90 Swaziland – Kingdom of Swaziland Not Avaliable Sweden – Kingdom of Sweden 210% 190 Syria – Syrian Arab Republic Not Avaliable Taiwan (Republic of China) 140% 130 Tajikistan – Republic of Tajikistan 220% 200 Tanzania – United Republic of Tanzania 120% 110 Thailand – Kingdom of Thailand 120% 110 Togo – Togolese Republic Not Avaliable Tonga – Kingdom of Tonga 70% 60 Transnistria – Pridnestrovian Moldavian Republic Not Avaliable Trinidad and Tobago – Republic of Trinidad and Tobago 140% 130 Tunisia – Republic of Tunisia 70% 60 Turkey – Republic of Turkey 190% 170 Turkmenistan 50% 50 Tuvalu Not Avaliable Uganda – Republic of Uganda 90% 80 Ukraine 210% 190 United Arab Emirates 180% 160 United States – United States of America 170% 150 Uruguay – Oriental Republic of Uruguay 100% 90 Uzbekistan – Republic of Uzbekistan 70% 60 Vanuatu – Republic of Vanuatu 120% 110 Venezuela – Bolivarian Republic of Venezuela 250% 230 Vietnam – Socialist Republic of Vietnam 110% 100 Yemen – Republic of Yemen 110% 100 Zambia – Republic of Zambia 100% 90
Page 42 of 49
Appendix 2 – Car Mileage The University encourages the use of public transport where possible for your journey. You should
also consider hiring a car if you are travelling over 100 miles in a 24 hour period as it could well be
cheaper than using your own car. Car Hire can be arranged via the Universities preferred suppliers
(currently Budget or Enterprise). Full details are at
http://www.york.ac.uk/admin/supplies/travel/procedures/car_hire.html
If you are using your own car for University business then you must make sure that it is roadworthy
and is adequately insured for business use – you are not covered by the University’s insurance.
In order to drive your own car on University business you must first register as an Authorised Driver.
http://www.york.ac.uk/admin/hsas/safetynet/Insurance/driving_on_university_business.htm
You cannot claim mileage for commuting from your home to your normal place of work.
How far to claim? The maximum that you can claim is the shorter of
1. Home to Destination mileage and 2. Work to Destination mileage.
This is best demonstrated by an example. The person lives in Selby and normally works at the University in York. They are visiting for a day to Hull.
Distance Selby to York 10 miles Distance from York to Hull 35 miles Distance from Selby to Hull 30 miles
The person can claim 30 miles because it is the shorter of York to Hull (35 miles) and Selby to Hull (30 miles)
York
(work)
Hull
(visit)
Selby
(home)
35 miles 10 miles
Claim
30 miles
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What happens if I am doing more than one stop on a round trip? You should break the journey into its parts and add up the mileage for each part and submit a claim for the totals.
Example 1
I start at Home in Selby and visit Hull, then go to York (my normal place of work) and finally go home.
You can claim from Selby to Hull 30 miles, and Hull to York 35 miles. You cannot claim from York to Selby as this is your normal commute.
York
(work)
Hull
(visit)
Selby
(home)Claim
30 miles
Claim
35 miles
Cannot Claim
30 miles
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Example 2
I start at Home (Selby) drive to Hull, then go to Scarborough and return to Selby. I do not visit York. You can claim for Home (Selby) to Hull (30 miles) and Hull to Scarborough (20 miles) and shorter of [Scarborough to Selby (40 miles) and York to Scarborough (38 miles)] = 30+20+38 = 88 miles
Scarborough
(visit 2)
Hull
(visit 1)
Selby
(home)
York
(work)
Claim
30 miles
Claim
20 miles Claim shorter of York to Scarborough or
Selby to Scarborough 38 miles
Page 45 of 49
Example 3
I start at Home (Selby) drive to Hull, then to go Scarborough and return to Selby. I visit York on the way home. You can claim for Home to Hull (30 miles) and Hull to Scarborough (20 miles) and Scarborough to York (38 miles). You cannot claim from York to Selby as this is your normal commute. I.e. total claim 88 miles
What distance can be claimed? You should use the actual distance travelled, unless there is a standard distance for the route. Google has very good distance calculators if you forget to set your trip recorder.
University Standard Distances University of York to University of Hull 35 miles
Travel between campuses? Claims for travel between any of the University of York Heslington Campuses (Heslington East, Heslington West) will not be paid. This is because the University pays for a free bus service round these sites. Claims for travel between Kings Manor and Heslington campuses will be paid. The maximum payable is 3 miles for a one way journey between Kings Manor and Heslington east or west.
Scarborough
(visit 2)
Hull
(visit 1)
Selby
(home)
York
(work)
Claim
30 miles
Claim
20 miles
Claim
38 miles
Cannot Claim
10 miles
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Appendix 3 - Where do I work? You can only claim travel expenses which you necessarily have to undertake in the course of your
employment. You cannot claim travel which is ‘ordinary commuting’. This normally means travel
from home to your usual place of work. Your usual place of work is called a ‘permanent’ place of
work.
Home to work travel Travel from home to a permanent work place cannot be claimed but, travel from home to a
temporary workplace can be claimed.
Travel from your workplace Travel to visit, for example, customers, clients or suppliers from a temporary or a permanent work
place can be claimed.
Travel from home to customers, suppliers or clients may be allowable, provided it is further than the
distance to the office (see http://www.hmrc.gov.uk/manuals/eimanual/eim32202.htm).
I.e. you can claim the shorter of • Home to destination, and • Work to destination
What is a permanent work place? HMRC says that the ‘place at which an employee works is a permanent workplace if he or she
attends it regularly for the performance of the duties of the employment.’
What is a temporary workplace? A workplace is a temporary workplace if an employee goes there only to perform a task of limited
duration or for a temporary purpose. In essence this means:
a. A workplace is a temporary workplace if an employee goes there only to perform a task of
limited duration (less than 24 months) or for a temporary purpose. (HMRC EIM32075)
b. If an employee has spent, or is likely to spend, 40% or more of his or her working time at
that particular workplace over a period that lasts, or is likely to last, more than 24 months. Where
that is the case the workplace is not a temporary workplace and so it is a permanent workplace.
Travel between that place and home will be ordinary commuting and so is not deductible. (HMRC
EIM 32080)
Temporary or Permanent workplace - HMRC Guidance There is comprehensive guidance on this issue on the HMRC website which is not reproduced here.
The University will follow the HMRC rules in this area:
http://www.hmrc.gov.uk/manuals/eimanual/eim31800.htm
http://www.hmrc.gov.uk/manuals/eimanual/EIM32075.htm
http://www.hmrc.gov.uk/manuals/eimanual/EIM32065.htm
and there are some further explanations and examples on HMRC help sheets
http://www.hmrc.gov.uk/helpsheets/490-chapter2.pdf
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Temporary v permanent workplace decision tree
1. Do you regularly travel to two or more work locations?
2. Do you travel frequently to any of those locations say at least once a week or 4 days a
month?
4. If your answer to Q2 is yes then you must consider Q5 and Q6
5. Is you travel for a temporary purpose eg to attend a particular meeting or funcion?
6. Is the travel to that location for a task that is expected to be of limited duration ie
secondment
7. if the answer to either Q5 or Q6 is yes then the workplace is capable of being a temporary
workplace. You should now consider Q8 and Q9
8. Is the attendance at that workplace likely to exceed 24 months and be at least for 40% of
working time?
9 Is attendance at that workplace likley to be for teh whole time that the person will be
employeed by the University ?
If the answer to Q8 and or Q9 is Yes then the location will be a permenant workplace
3. If the answer to Q1 or Q2 is
No then the workplace is
temporary and mileage/
travel costs can be paid tax
free
12. If the answers to Q5 and
Q6 are No then the workplace
is permanent and mileage/
travel costs are private and
taxable
11. If the answer to Q8 and Q9
is No then the workplace is
temporary and mileage/ travel
costs can be paid tax free
Page 48 of 49
Appendix 4 – What is a receipt? 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
Example: Credit card receipt – Not acceptable as a receipt
Example: Till receipt - Acceptable as a receipt
Example: Invoice – Acceptable as a receipt
Page 49 of 49
Appendix 5 – Agresso Account codes
Account Description
2101 UK Travel - Air
2102 UK Travel - Rail/ Coach/ Bus/ Tram/ Ferries/ Underground
2103 UK Travel - Vehicle Hire
2104 UK Travel - Fuel
2105 UK Travel - Car Mileage
2106 UK Travel - Motorcycle / Bicycle
2107 UK Travel - Taxis
2108 UK Travel - Other
2109 Overseas Travel - Air
2110 Overseas Travel - Other
2111 UK Travel - Hotels / Accommodation
2112 UK Travel - Meals and Subsistence
2113 Carbon Offsetting
2114 Overseas Travel - Rail/ Coach/ Bus/ Tram/ Ferries/ Underground
2115 Overseas Travel - Vehicle Hire / Fuel
2116 Overseas Travel - Meals and Subsistence
2117 Overseas Travel - Taxis
2118 Overseas Travel - Hotels/ Accomodation
2119 Overseas Travel - Car Mileage/ Motorcycle/ Bicycle
2209 Telephones/Fax
