Expenses policy

1.2.    This policy applies to all staff of the University, its subsidiary undertakings and any persons on University business.

1.3.    If an external grant or research funder stipulates higher financial limits this University policy will take precedence. If external funders stipulate lower financial limits then the external funder requirements will take precedence as this will represent the maximum they are willing to reimburse.

1.4.    The University is a charity, receives public funds and is subject to Freedom of Information requests. It is also subject to considerable external scrutiny from funders and their auditors.  The purpose of this policy is to assist staff in helping them to comply with the University’s requirements, to understand what can and cannot be claimed for and what is considered reasonable. Compliance with the policy affords staff protection from unwarranted accusations as well as helping the University achieve its sustainable travel and value for money objectives.

1.5.    The University will reimburse staff for expenses which they actually, necessarily and exclusively incur in the course of official University business:

• only costs which are incurred as part of the University’s business will be reimbursed;
• only actual costs incurred will be reimbursed;
• all claims for expenses should be made promptly, receipted and  approved by line managers/budget holders

1.6.    The University reserves the right to refuse reimbursement for any claim which does not conform to this policy. Finance Services (Operations) will review all claims that exceed mandatory or guideline amounts and refer those who persistently exceed guidelines to the Chief Financial Officer (CFO). The CFO may ask claimants for their justification and has the right to impose restrictions on current and future claims.  

1.7.    Staff are not expected to be out of pocket or fund University activity but they should expect to be held accountable for their expense claims, to justify and substantiate their claims and to adhere to the mandatory rules and advisory guidelines set out in this policy document.

1.8.    Staff have a duty to ensure that University funds are applied appropriately and represent value for money.

1.9.    Compliance with this policy will ensure that the member of staff, or the University, does not incur a tax or national insurance liability and that staff need not report expenses on their tax returns. Responsibility for compliance with this policy rests with members of staff making claims for the reimbursement of expenses and their approving line manager/budget holder.

1.10. This policy sets mandatory and guideline rules or financial limits:

• Mandatory rules or financial limits must be complied with;
• Guideline rules or financial limits set out reasonable levels of expenses. There may be circumstances where staff and the approving line manager or budget holder agree to operate outside these guidelines and in all such circumstances this must be subject to prior agreement with line manager/budget holder.

2.2     The University's Purchase Card Policy provides guidance on when a corporate purchase card should or should not be used. Whilst purchasing cards are a convenient and cost effective way to procure.

2.3      When Purchasing cards are used to procure travel, accommodation or subsistence related costs the mandatory and guideline rules and financial limits set out in this policy document apply.

2.4      Staff should not use a personal credit or debit card for work related purchases then claim the money back. If purchases are made this way there are implications as to legal ownership of the items purchased and any warranty or guarantee may be compromised. Please speak to your Departmental Administrator or Procurement Operations who should have access to a University Purchasing Card.  

2.5      The University does not expect staff to be out of pocket as a result of undertaking University activity. However, there will be instances where this happens and where a Procurement card will not be accepted or the member of staff is not a card holder. In such instances staff should promptly reclaim their out of pocket expenses through the University’s expense claims system.

2.6      Claims should be made as soon as possible on completion of the travel/activity. Any claims submitted after 90 days after travel/activity may be declined for payment unless there are exceptional circumstances for the delay.

2.7      All receipts should be scanned, uploaded and attached to online expense claims. Missing receipts will delay payment of expenses and persistent claiming of expenses without receipts (where required and identified in this policy) may result in disciplinary action. 

2.8      Staff should retain original receipts until the claim has been approved in case further verification is required.

2.9      Original receipts will need to be retained if it is a funder requirement, such as expenditure relating to EU funded projects.

2.10    Where in exceptional circumstances receipts cannot be obtained (e.g. on overseas locations it may be culturally inappropriate to request receipts) expenses incurred should be itemised on a daily basis showing how much was spent and on what - explaining why the expenditure was necessary to conduct University business. This list should then be signed by the traveller and attached to reimbursement requests. HMRC require this level of supporting detail and claims not meeting this criteria may be rejected or result in a tax liability for the traveller.

2.11      In some circumstances staff travelling overseas may be granted a cash advance to fund business expenses. Typically this applies to countries that do not have a developed financial services infrastructure and that rely on cash to transact business.

2.12      Advances to Staff and Students for travel and subsistence must be approved by the relevant Budget Holder. Within one month of the trip being completed, the advance must be reconciled within T1, including uploading copies of supporting receipts and any unspent
balance repaid or claimed via the University.

2.13      Under no circumstances will a second advance be approved when the repayment of an earlier advance for an individual is still outstanding. 

2.14      Expenses funded from an advance are subject to the same terms of this policy as any other
method of funding expenses. 

3.1      The University of Exeter Principles for Essential Travel and International Travel Policy addresses issues such as approvals, insurance, procurement and approved suppliers, risk management, sustainability and environmental issues. Staff intending to travel must refer to these policies ahead of making any travel arrangements.

The University of Exeter has declared an environment and climate emergency to support those calling for urgent action and show commitment to leading the change required. Therefore wherever possible, digital collaboration tools such as telepresence and video conferencing facilities (e.g. TEAMS, Zoom) should be used as an alternative to travelling.

Staff should also refer to the Sustainable Travel Decision Tree detailing various carbon footprint implications of identified methods of transport. This should be used when deciding the most sustainable methods of transport. This should be used when deciding the most sustainable travel option as well as the footprint calculator to understand your impact for more specific trips. Alternatives to high carbon travel (e.g flights, diesel cars etc) should be considered, and justification made if they cannot be avoided. All travel is required to be booked via the approved Travel Agent booking tool and the carbon footprint of all travel will be recorded and contribute to the College and University Carbon Footprint. The travel footprint calculator is available for staff to make informed decisions.

3.2      The University will only reimburse the costs of necessary business travel. This is defined as travel from one workplace to another on University business, enabling staff to perform their work duties.

3.3      HMRC regards home to work travel as private mileage, at the traveller's own expense and therefore the University will not reimburse travel costs for journeys that constitute 'ordinary commuting' or 'private travel', whether by car, taxi or public transport.

3.4      Payment for the cost of travel between home and the workplace (including weekends) is only payable in exceptional circumstances  (e.g as part of an approved standby/call-out arrangement) when approved by the claimant's line manager/budget holder on advice of Human Resources. Approved home to work journeys are a taxable benefit so should be claimed via the Payroll system and not the Expenses system.

Staff appointed into their roles as a 'remote worker' as a requirement within their contract of employment with the University and are expected to travel to an alternative place of work in performance of University duties (including the University campus on an occasional basis), will be entitled to claim expenses as set out elsewhere in this policy. Details of the individual journeys undertaken must be captured on the T1 expense claim submitted, including destinations and reason for travel. 

Any travel by a 'hybrid worker' between their home/remote workplace and their on-campus work location will constitute 'ordinary commuting' or 'private travel' and cannot be reclaimed. This is because hybrid workers have two work locations. (For more information on remote workers and hybrid workers see Future of Work webpages. 

3.5      The University will not fund the costs of partners accompanying staff unless the partner is assuming an official University role, such as hosting official receptions, and line manager approval has been obtained prior to travel.  If a member of staff wishes to extend an overseas visit into a holiday, and/or take family members with them, this can be booked via our Travel Partner, and all non-University business costs must be borne in full by the member of staff.  University related costs can then be claimed back via T1 My Travel & Expenses.

3.6      Air miles and similar reward scheme benefits earned through official travel may be used to “purchase” enhanced facilities on University business travel such as seat or facility upgrades or to obtain access to facilities such as priority booking or departure lounges. They must not be used for personal benefit. 

3.7      University resources must not be used to support purely personal travel arrangements.

3.8      Any University expenditure claimed for travel, accommodation and subsistence must be incurred wholly, exclusively in the performance on the University's business only.

3.9      In planning and procuring their travel arrangements, staff must ensure they book through the approved Travel Agent. Value for money may be achieved from the choice of service, time of travel, type of ticket and travel agent and is generally maximised if travel arrangements are booked well ahead

3.10    The University has established relationships with several approved suppliers and using these contracts for flights, train, ferry, car hire and hotel bookings should help to achieve ‘good value’. Details on contracted travel agents and suppliers can be found here: Travel

3.11     However, in exceptional circumstances Finance Services may give prior approval for other arrangements to book travel where the travel booker can demonstrate that this provides better value for money. Time spent searching and booking travel including potential cost of cancellation should also be factored in when using non-approved arrangements.

3.12 Travellers should book well in advance and wherever possible take advantage of saver or super-saver tickets.

3.13 Timed returns should always be booked unless it is not possible to estimate with certainty your time of return, in which case open-returns may be booked.

3.14 Travellers are expected to travel standard class. However for Independent Council members and co-opted Council Committee members first class rail and open tickets may be purchased to reflect their voluntary role, but travel will be arranged to minimise costs where possible.

3.15 Fully flexible (i.e. open) first class rail tickets must not be booked and cannot be reimbursed.

3.16 Other first class rail tickets may only be booked if costs are equivalent to a standard ticket. Specific details of how cost is lower or equivalent must be provided with each claim and evidence (such as a screen print on the booking page) provided.

3.17 Rail and coach travel reimbursement requests against external funding may be subject to that funder's regulations on eligibility of expenditure. In such circumstances the external funding policy will always take precedence over the University policy.

3.18 Wi-Fi costs will be reimbursed if this is used for University business.

3.19   For crossings over 6 hours, standard cabin accommodation is permitted

3.20   Staff are expected to fly economy class.

3.21   However, in certain circumstances it is permitted to fly in other classes based on the following guidelines:

First class travel is NOT permitted.

 3.22   The circumstances that can apply to staff travelling other than economy class are:

• where there is a demanding work schedule eg. a short time between a flight landing and the commencement of University duties or where there are multiple flights over an extended period being taken;
• where a funding sponsor permits higher classes and will reimburse the full cost
• medical and/or disability grounds;
• where it is cheaper or the same price to fly at a higher grade, including first class 

3.23   If circumstances warrant flying other than economy class the following apply:

• Any flight, other than economy class, requires the prior approval of the member of staff’s line manager/budget holder.

3.24   There is usually a premium for air travel extras if not booked in advance. Acceptable costs for air travel extras are seat reservation fees and baggage charges if booked in advance.

3.25   Unacceptable costs are Excess Baggage charges made at check in if these charges could have been avoided at the time of making the booking.

3.26    The University will not reimburse first class travel under any circumstances.

3.27    Travellers are allowed to cover upgrade costs from own funds. For avoidance of doubt, private funds do not include any funds associated with University finance or University purchasing cards and PDA accounts.

• To help demonstrate cost-effectiveness, travellers are strongly encouraged to adhere to the following order of priority when travelling on University business:

  • public transport
  • hire vehicle from approved supplier; as a guide, if traveling in excess of 200 miles per roundtrip;
  • personal vehicle
  • taxi

  3.28   Staff will only be reimbursed at the mileage rates set out is this policy for actual business miles which they actually and necessarily incur for the performance of University duties using their own vehicle. Mileage allowances are paid for the actual distance necessarily travelled, excluding the cost of home to work journeys. Details of the individual journeys undertaken
  must be captured on the T1 expense claim submitted, including destinations and reason for
  travel.

  3.29   To claim mileage, a driver must be registered on the University’s Expense system. The employee must also become an ‘Authorised Driver’ by completing the ‘Authorised Drivers Registration Form’ (DRF01), obtaining a driving licence summary sheet (using the Gov.UK website) and providing a copy of each to their Manager/supervisor along with their photo card driving licence. Full details ca be found on the University’s Driving Vehicles on University Business SharePoint site.

  3.30   Car parking charges, road and bridge tolls and congestion charges associated with business travel will be reimbursed.

  3.31   Car parking charges for a member of staff normal work place, speeding fines, parking fines, congestion charge non-payment fines or any other penalties will not be reimbursed. Where these relate to fines incurred whilst driving a hire car, these costs must be borne in full by the member of staff.

  Hire cars

  3.32   Bookings must be made using the University’s contracted suppliers. Personal mileage is not permitted. Class M or MPVs should only be hired to accommodate four or more people plus equipment. Details are available from: Vehicle Hire

  3.33   Actual fuel costs incurred will be reimbursed only if receipts are provided. Drivers should comply with the car rental refuelling policy to ensure that the University does not incur a refuelling fee.

  Private vehicle rates

  3.34   Claimants using their private vehicle are paid a standard mileage rate.

  3.35   Current rates applicable are:

  MANDATORY

  Transport	Miles	Rate
  Private Motor Car (Per daily journey)	1 - 100 Miles	45p
  Private Motor Car (Per daily journey)	Over 100 Miles	25p
  Motorcycles	All mileage	24p
  Bicycle	All mileage	20p
  Passenger supplement	Per passenger per mile	5p

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

  University Lease Vehicle Rates

  3.37   Claimants using University lease cars are paid a standard rate based on limits set by HMRC. Hybrid cars are treated as petrol cars for this purpose. Current rates applicable are:

  MANDATORY

  Lease Car Engine Size	Petrol (Per Mile)	LPG (Per Mile)	Diesel (Per Mile)	Electric
  1400cc or less	13p	11p
  1401cc - 2000cc	15p	13p
  Over 2000cc	24p	21p
  1600cc or less			12p
  1601cc - 2000cc			14p
  Over 2000cc			19p
  n/a				9p

   

3.38   Taxi fares may be claimed where there is a business reason or more efficient than using public transport (for example where public transport is infrequent or where the saving in time is important). 

3.39   Taxi fares may be reimbursed to or from home or from the office to home where the journey commences either before 7.00am or after 9.00pm and where alternative methods of public transport are not readily available. In exceptional cases taxis maybe used to travel home for welfare reasons and/or where there are issues of personal safety. Such cases require the prior approval of line managers/budget holders. Approved home to work journeys are a taxable benefit so should be claimed via Payroll and not the Expenses system.

3.40   Taxi fares should be recouped through an expense claim, or use of a Purchasing Card.

3.41   Further guidance on using taxis for business purposes can be found here: Travel by taxi

3.42   The University actively promotes cycling as a healthy travel option for journeys to, from and between the campuses. The University's sustainable Travel Policy includes a range of cycling incentives such as Co Bikes arrangements for on-street, public hire electric bike network based in Exeter and the University has docking stations on its Streatham and St Luke's campuses. Staff can claim for the reimbursement of rental hire charges when used for Business Travel.

4.1      Employees travelling on business should obtain accommodation in a reasonable quality hotel, taking into account value for money, location convenience and health and safety.

4.2      Hotel accommodation varies per location and is demand-driven and typically best rates are obtained when booking well in advance of stays. For University contracted hotel rates refer here: Hotels

4.3      Accommodation provided within five miles of a member of staff’s permanent workplace will qualify as a taxable benefit. Claims for reimbursement for such accommodation must be processed through payroll.

4.4      Allowable hotel expenses include: telephone calls home (provided these are not excessive), car parking, Wi-Fi (if used for business purposes), laundry (if staying for 5 or more consecutive nights).

4.5      Non-allowable hotel expenses that cannot be claimed for include:  personal overnight expenses such as toiletries, pay-as-you-go TV/videos/games, leisure facilities, mini-bar drinks and snacks, newspapers.

4.6      Guideline accommodation rates are provided below, only the actual expenditure incurred can be claimed, and must be supported with the relevant receipts. In exceptional circumstances these rates may be exceeded provided that prior approval from the line manager/budget holder is obtained and both the member of staff and the approving line manager/budget holder consider that the circumstances warrant the incurrence of higher costs (such as reasons of personal safety, convenience of location to event/meeting, inability to procure cheaper accommodation): 

GUIDELINE:

4.7      Staying with friends/family: Following HMRC guidance, we are no longer able to offer the friends and family overnight accommodation allowance.

4.8      London Paddington:  in the event that a member of staff travels to London for a meeting/event the following day then a room at, or close to, London Paddington station may be booked which may exceed the London Standard Rate.

4.9     HMRC provide benchmark scale rate expenses payments for accommodation. This publication should be referred to as a guide of what room costs are expected prior to booking:  HMRC Worldwide Subsistence Rates

5.1      Staff may also claim subsistence costs up to the maximum rates below covering breakfast, lunch and dinner, incurred whilst away from the University, the subsistence costs should be claimed based on the following limits:

MANDATORY

These daily limits cover breakfast, lunch and dinner. In all cases the amount claimed must be supported by receipts for the expenditure incurred. Where there is no receipt you cannot claim for the expenditure. Receipts must be retained for the expenditure incurred in case a copy is requested for HRMC requirements or audit purposes.

Claim for teas, coffees and light refreshments that do not accompany breakfast, lunch or dinner are not permissible. 

Although the University does not prohibit the purchase of alcohol, it should be at a reasonable cost (house wine or equivalent), and not involve excessive quantity (one drink per person). Alcohol should only be purchased in conjunction with the provision of food during a
meal.

Please check funders terms and conditions in relation to the purchase of alcohol, if the activity is externally funded, e.g. UKRI, as these may differ to the UoE expense policy, and they may not allow alcohol to be purchased through grant funding. 

5.2      The University covers all its campuses (Streatham, Penryn, St Lukes, Truro, Wonford). Subsistence cannot be claimed when attending meetings or events at University campuses unless you are required to stay overnight when the subsistence limit for ‘over 9 hours’ set out in the table above applies.

5.3      Only actual subsistence costs incurred will be reimbursed. Receipts must be provided.

5.4      Gratuities and service charges will be reimbursed provided these are receipted, reasonable and within generally accepted amounts in the location, either the UK or internationally.

5.5      For overseas breakfast and dinner rates see the HMRC guideline amounts see: HMRC Worldwide Subsistence Rates

6.1      Details of the University’s relocation scheme are available here: Relocation Scheme

6.1.1   Employees seeking to reclaim relocation assistance costs are reminded that the University is a charity, receives public funds and is subject to external scrutiny from our regulators, funders and their auditors. It is therefore important that individual purchases are not considered excessive in the public eye. We encourage guidance is sought from HR, should further clarification be required. 6.1.2 The amount of relocation assistance (as stated in the employee’s letter of appointment) is shown as the maximum amount permissible.

6.2      Personal membership subscriptions to professional bodies will not be paid where membership of a professional body is a normal expectation of the individual and role e.g. Finance professionals may be expected to be a member of an accountancy body so these costs will not be reimbursed. Individuals are normally entitled to obtain tax relief on professional subscriptions they fund themselves provided the professional body is on HMRCs qualifying list:  HMRC qualifying professional bodies.

6.3      Subscriptions that are ex efficio, ie associated with a role rather than an individual, will be paid. 

6.4      If subscriptions give access to discounted facilities, conference fees etc, authorising line managers/budget holders may permit their reimbursement on grounds of value for money.

6.5      The costs of eye tests are not reimbursable. The University provides free eye tests to staff that use Display Screen Equipment (DSE) on a regular basis; this is carried out through a voucher scheme in partnership with Specsavers Opticians.

6.6      For further information on how to obtain a voucher for a free eye test: Eye sight tests 

6.7     The University has a visa reimbursement scheme for staff that joined the University. See visa reimbursement scheme

6.8     For existing members of staff visa reimbursement expenses are a taxable benefit and claims should be made via the Payroll and not expenses system. For new members of staff visa expenses are part of the tax-free relocation allowance.

6.9     Costs of passport applications and renewals will not be reimbursed.

6.10    The University recognises the benefit of attending conferences to the development of staff and that attending conferences may involve extra financial burden for staff with parental or adult caring responsibilities, where they are the primary carer.

6.11    The policy provides financial support for staff with additional childcare or adult care costs incurred in relation to attending conferences, in accordance with HMRC regulations

MANDATORY

6.12    Claims can only be submitted in relation to attendance at training events and conferences and only claim for additional costs incurred to enable them to attend the conference. Please note that incidental childcare costs (costs that would have been normally incurred without the conference) are not reimbursable.

6.13    Staff can claim additional costs up to a maximum of £200 per conference. Staff must be able to document and evidence when they are claiming the expenditure.

6.14    Only costs paid to registered childcare or adult care providers can be reclaimed