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University of York Travel and Expenses Policy

Version 6:09, June 2014

You can view the PDF version here: Travel and Expenses Policy (June 2014) (PDF , 1,868kb)

You can find Expenses forms, guidance on completing them and common account codes on the Expenses page.

Contents:

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 or authorised by the University.

The policy does not apply to:

  • individuals that are self-employed, or work as contractors or consultants for the University;
  • employees of the University that may be undertaking private work for other organisations, e.g. as a visiting lecturer or external examiner, in which case the end client is responsible for meeting the cost of any travel expenses.

The University will pay for all reasonable expenses incurred by University employees, students and representatives (as defined above) whilst they carry out their assigned duties.

The rules of this policy shall apply to all travel and expense claims. Where funding has been provided by 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.

Please note that the University assumes no obligation to reimburse expense claims that are not compliant with these instructions.

Each department has different structures in place for organising and booking travel which should be used e.g. some departments have administrators booking all travel, whilst others allow staff to book their own travel.

2.1 Alternatives to Travel

The University is committed to reducing its overall impact on the environment and has set challenging but achievable carbon reduction targets 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 Carbon Management Plan and the University's Sustainable Transport 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.

Note: 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. 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
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: https://www.york.ac.uk/admin/procurement/tools/travel-booking/procedures/

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.

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 Unibuy 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: https://www.york.ac.uk/admin/procurement/tools/travel-booking/procedures/

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.

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 and 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.

This section provides the rules on the most common situations, however in the case of unusual situations or expense claims not covered by this policy, the Director of Finance / Deputy Director of Finance should provide guidance.

Air

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 is not allowed.

N/A

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 if travelling 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

 

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 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

 

Rail

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)
Wifi use on train Where the train operator charges for the use of Wifi, 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)

 

Car / Taxi

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 more cost effective 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’.

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 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 from 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 (UK)
2106 (UK)
2106 (UK) 2119 for overseas claims

Passenger mileage allowance

When transporting colleagues to a business event in a private car, the vehicle owner may claim a passenger allowance.

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 passengers

2105 (UK)
2119 (Overseas)

Car / minibus hire (UK)

Please use one of the approved suppliers to book a vehicle. The standard class of hire vehicle is a 1.6ltr 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.

N/A

 

 

 

 

2103

Car hire (Overseas)

Wherever practicable, book the vehicle prior to the business trip, using the University's approved travel agent.

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 upto a value of £20 if the department holds a petty cash float.

Parking fines will not be reimbursed.

Upto £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

 

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 upto 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

 

 

Bus / Tram / Coach / Ferry

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 upto 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)

Other travel related expenses

Expense Item

University Policy

Receipt or Allowance

Childcare / kennelling 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

Rules for claiming accommodation expenses:

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 (find below in 3.3 Policy rules for travel and expenses claims: Meals and Entertainment).

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. Indicative rates for overseas bed and breakfast is set out in Appendix 1 below.

Where these limits are exceeded then authorisation from the budget holder is required.

N/A

 

 

 

 

2118 (Overseas)

Staying with friends / family Please buy the host a gift or meal in recognition of the hospitality. The cost 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

 

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

 

Rules for claiming meals and entertainment expenses

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.

Upto £5 spent - no receipt required.

In excess of £5 spent - receipt required.

2112 (UK)
2116 (Overseas)

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.

N/A

 

Rules for claiming 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 upto £10 will be reimbursed where the phone is being used solely for University business.

£10 based on receipt.

2209

Equipment Claims will not be reimbursed. The University has contracts to purchase equipment with many suppliers - please visit the University Purchase Card page for guidance. N/A

 

Goods and services, e.g. books, software, couriers Claims will not be reimbursed - the purchase of these items must be done through the usual University purchasing channels. Please use approved suppliers or purchase using a purchase card / petty cash. N/A

 

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.  

 

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 an 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

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. team building events, away days. The use of University funds for work related events, eg team building, away days is appropriate, but the amounts spent should not be excessive and should be held using University facilities where ever possible. 
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, e.g. their Christmas party please set up an X-code, i.e. workorder starting with “X” . Funds should be paid in on normal income account codes i.e. 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)

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.

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.

Staff should 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 by an employee in the performance of their duties.

8.1 Expenses forms

If a person needs to claim expenses then they should complete the form located via the Expenses page.

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 Accounts Payable, 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 department's 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
    • 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 Accounts Payable, 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 Accounts Payable, Market Square. If any of the expenses being claimed are taxable then they will be paid monthly with your salary.

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 are 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 1.2 - ‘Scope’

I am attending a conference and the organiser is using an expensive hotel that exceeds the policy limits – can I stay there?

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.

Can I exceed the policy limits if I find a hotel that is closer to the event I'm attending?

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.

I can't get a hotel within the policy limits because of a local event. Can I exceed the policy limit?

Yes, please obtain written / email approval from the budget holder before you book the hotel.

Can I still use my personal credit / debit card to book travel and reclaim on expenses?

No. Please use the University's preferred travel suppliers or a University purchase card to make your booking. Regular travellers 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.

Can I use my University purchase card to book hotels?

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 billback invoice system operated by UK travel agents.

Why is the maximum limit set at 100 miles (round trip) for using a private car for a business journey?

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 2.0 ltr 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.

When submitting an expense claim, what constitutes a valid VAT receipt?

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

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.

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?

Yes you can. Please claim the whole distance and reduce the mileage rate to equivalent rail fare.

Why does the mileage rate for business journeys not increase when carrying heavy loads in a private vehicle?

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.

Are expenses taxable?

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.

Can travellers withdraw cash from ATMs using their purchase cards?

The application form allows this facility to be activated for travellers. The Head of Department / Head of Support Service has to approve the form and the traveller will be responsible for itemising how the cash was spend on their transaction log.

What are the exceptional circumstances under which I can buy rail tickets from an alternative supplier?

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 you need to buy another ticket at the station.
  • The ToD machine is broken and you can't retrieve the booked tickets

Can I travel first class on the train?

University staff should always seeks to get good value for money and standard class is usually the cheapest fare. However, for longer journeys, then first class may be considered but you will have to get written approval before travelling from your Head of Department / Support Service. For short journeys, then standard class should always be taken.

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?

No – seat reservations are free if using the approved supplier. Please ensure you reserve a seat at the time of booking.

Can I use my private vehicle rather than booking a hire car if I have to travel over 100 miles at short notice?

No – you can book a hire car at virtually an hour's notice from one of the approved suppliers.

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?

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.

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?

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.

Can I claim less than 45p per mile?

Yes but you must indicate the distance being claimed on the expenses form.

Can I only claim my fuel costs?

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.

Do I pay tax on the amounts I receive for mileage expenses?

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.

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?

The University rules take precedence over the funder's rules, and you should claim in accordance with the University rules.

I have a railcard that entitles me to discounted rail fares. Can I claim for the cost of the railcard?

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.

I can buy a weekly ticket to cover my travel which is cheaper than if I buy individual trip tickets?

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

Can I use the weekly ticket which the University paid for at weekends?

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.

My rail ticket was collected at the station and I do not have a receipt. Can I claim for the journey?

Yes – you need to record the purchase on an expense form and note that it does not have a receipt

Can I claim for the amount that I have put on my Oyster card?

Yes you can claim for payments on Oyster card. However these 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.

I forgot to buy my rail ticket in advance of the travel, and the guard insisted that I pay the full standard (and expensive!) ticket price. Will the University reimburse the cost?

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.

My flight was delayed and I missed the connection. Can I claim for the overnight stay?

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

Can I take my partner / family with me on an overseas trip?

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.

Can the University pay the travel / hotel costs for my partner and then I will reimburse the University?

No – you should arrange to pay the travel agent direct for your partner's travel / hotels

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?

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

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?

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.

I am being reimbursed my expenses by the conference organiser. Can I claim the same expenses from the University of York?

No, you cannot claim for the same expenditure twice.

I am being paid a per diem by the conference organiser. Can I submit my receipts to the University for reimbursement?

No, you cannot claim for the same expenditure twice.

Can I stay with my friends, and pay them for the overnight accommodation?

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.

I am attending a conference and the conference organiser has arranged accommodation at a 5 star hotel. Can I be reimbursed for the costs even though I would normally stay at a 3 star hotel?

Yes provided that you book through the conference organiser. This is an exception to the normal rule of staying in 3 star hotels.

My friend from University X says he does not have to submit receipts with his expense claims.

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.

Am I insured when I travel overseas on University business?

Yes provided that you complete the travel log before you travel. http://www.york.ac.uk/admin/hsas/safetynet/Insurance/travel_log.htm

Am I insured when I travel in the UK on University business?

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 covered then you should complete the travel log. http://www.york.ac.uk/admin/hsas/safetynet/Insurance/travel_log.htm

Can I claim for driving to / from work?

You cannot claim mileage / rail / bus 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.

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 Available

 

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 Available

 

Zimbabwe – Republic of Zimbabwe

130%

120

 Abkhazia – Republic of Abkhazia

Not Available

 

 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 Available

 

 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 Available

 

 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 Available

 

 Benin – Republic of Benin

Not Available

 

 Bhutan – Kingdom of Bhutan

Not Available

 

 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 Available

 

 Burundi – Republic of Burundi

80%

70

 Cambodia

70%

60

 Canada

160%

140

 Cape Verde – Republic of Cabo Verde

Not Available

 

 Chad – Republic of Chad

Not Available

 

 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 Available

 

 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 Available

 

 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

 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 Available

 

 Ireland

140%

130

 Israel – State of Israel

130%

120

 Italy – Italian Republic

220%

200

 Ivory Coast – Republic of Côte d'Ivoire

Not Available

 

 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 Available

 

 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 Available

 

 Lesotho – Kingdom of Lesotho

Not Available

 

 Liberia – Republic of Liberia

Not Available

 

 Libya – State of Libya

Not Available

 

 Liechtenstein – Principality of Liechtenstein

Not Available

 

 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 Available

 

 Mali – Republic of Mali

90%

80

 Malta – Republic of Malta

110%

100

 Marshall Islands – Republic of the Marshall Islands

Not Available

 

 Mauritania – Islamic Republic of Mauritania

120%

110

 Mauritius – Republic of Mauritius

130%

120

 Mexico – United Mexican States

150%

140

 Micronesia, Federated States of

Not Available

 

 Moldova – Republic of Moldova

130%

120

 Monaco – Principality of Monaco

Not Available

 

 Mongolia

80%

70

 Montenegro

120%

110

 Morocco – Kingdom of Morocco

180%

160

 Mozambique – Republic of Mozambique

140%

130

 Namibia – Republic of Namibia

70%

60

 Nauru – Republic of Nauru

Not Available

 

 Netherlands – Kingdom of the Netherlands

160%

140

 New Zealand

140%

130

 Nicaragua – Republic of Nicaragua

130%

120

 Niger – Republic of Niger

Not Available

 

 Nigeria – Federal Republic of Nigeria

300%

270

 Northern Cyprus – Turkish Republic of Northern Cyprus

Not Available

 

 Norway – Kingdom of Norway

160%

140

 Oman – Sultanate of Oman

190%

170

 Pakistan – Islamic Republic of Pakistan

110%

100

 Palau – Republic of Palau

Not Available

 

 Palestine – State of Palestine

Not Available

 

 Panama – Republic of Panama

110%

100

 Papua New Guinea – Independent State of Papua New Guinea

180%

160

 Paraguay – Republic of Paraguay

Not Available

 

 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 Available

 

 São Tomé and Príncipe – Democratic Republic of São Tomé and Príncipe

Not Available

 

 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 Available

 

 Somaliland – Republic of Somaliland

Not Available

 

 South Africa – Republic of South Africa

130%

120

 South Ossetia – Republic of South Ossetia

Not Available

 

 South Sudan – Republic of South Sudan

190%

170

 Spain – Kingdom of Spain

170%

150

 Sri Lanka – Democratic Socialist Republic of Sri Lanka

90%

80

 Sudan – Republic of the Sudan

140%

130

 Suriname – Republic of Suriname

100%

90

 Swaziland – Kingdom of Swaziland

Not Available

 

 Sweden – Kingdom of Sweden

210%

190

 Syria – Syrian Arab Republic

Not Available

 

 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 Available

 

 Tonga – Kingdom of Tonga

70%

60

 Transnistria – Pridnestrovian Moldavian Republic

Not Available

 

 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 Available

 

 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

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.

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

York Hull Selby journey example

The person can claim 30 miles because it is the shorter of York to Hull (35 miles) and Selby to Hull (30 miles)

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.

Distance Selby to Hull 10 miles
Distance from Hull to York 35 miles
Distance from York to Selby 30 miles

More than one stop journey example

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.

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

 More than one stop journey 2

 

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

 More than one stop journey 3

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.

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 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);
  • 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

Temporary v permanent workplace decision tree

If the answer to Q1 or Q2 is No then the workplace is temporary and mileage / travel costs can be paid tax free

If the answers to Q5 and Q6 are No then the workplace is permanent and mileage / travel costs are private and taxable

If the answer to Q8 and Q9 is No then the workplace is temporary and mileage / travel costs can be paid tax free

Temporary vs permanent workplace decision tree

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 credit card receipt not acceptable

Example: Till receipt - Acceptable as a receipt
Example till receipt acceptable

Example: Invoice – Acceptable as a receipt
Example invoice acceptable

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