樱花动漫

1.1         This policy sets out the rules for claiming travel, accommodation, subsistence and other expenses. Separate documents set out the University’s policy on Hospitality, Entertaining and Gifts and Travel. Please ensure you have considered the approved procurement route () prior to purchasing via expenses claims, as these may be declined in certain circumstances.

1.2         This policy applies to all staff of the University, its subsidiary undertakings and any persons on University business. Expense claims should only relate to costs for University staff and students, expenses should not be submitted on behalf of third parties. Expenses should only be claimed where they are wholly, exclusively and necessarily incurred in the course of 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 pursuant to this policy 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.
• Budget holders are responsible for ensuring costs approved are compliant with policy

1.6         The University reserves the right to refuse reimbursement for any claim which does not conform to this policy. Finance (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 or Finance colleagues 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 account for  their expense claim, 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 out mandatory and guideline rules or financial limits;

• Mandatory rules of 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 exceptional circumstances this must be subject to prior agreement with line manager/budget holder and attached to the claim.

1.11       Expenses claimed must adhere to the policy and any claims made which are found to be incorrect, inappropriate or fraudulent may result in the University Fraud Policy being followed based on the severity of the breach and disciplinary action.

2.2         The University’s 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, the University’s hierarchy of purchasing routes are via requisition of goods/services through T1 or use of the University’s Travel Partner, before the use of purchase card.

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         Expenses should only be used for work-related costs and should not be used for purchase of general goods or services, compliant purchasing routes should be utilised. 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 purchase 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 expenses claims system.

2.6         Wherever possible claims should be submitted within a month of the expenses being incurred 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 itemised 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.  Wherever possible, expenses related to a single trip should be submitted as one claim, depending on the number of the expenses incurred.

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. in 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 an 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. Failure to comply will impact on the ability to submit further advance requests.

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 addresses issues such as approvals, insurance, procurement and approved suppliers, risk management, sustainability and environmental issues. Staff intending to travel must refer 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 web pages to help decide on the most sustainable travel option available. 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 all the carbon footprint of all travel will be recorded and contribute to the Faculty and University Carbon Footprint.

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         Approved home to work journeys are a taxable benefit so should be claimed via the Payroll system and not the Expenses system. Payment for the cost of travel between home and the workplace (including week-ends) 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.  

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 adequate description indicating 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 Ways of Working 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 telephone through our Travel Partner, and payment for family members can be taken via personal debit or credit card, all non-University business costs must be borne in full by the member of staff.

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 a 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 of 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 suppliers and using these contracts for flights, train, ferry, car hire and hotel bookings should help achieve ‘good value’. Details on contracted travel agents and suppliers can be found:

3.11       However, in exceptional circumstances Procurement Operations may give prior approval for other arrangements to book travel where the travel booker can demonstrate that this provides better value for money. Evidence of this must be provided when submitting your claim. Time spent searching and booking travel including the 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:

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

• where there is a demanding work schedule e.g. a short time between a flight landing and the commencement of University duties and merits the need for sleep and/or work on the flight 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 supported by appropriate approval;
• where it is cheaper or the same price to fly at a higher grade,

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 air 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 travelling in excess of 200 miles per roundtrip;
• personal vehicle;
• taxi

3.28       Staff will only be reimbursed at the mileage rates set out in this policy for the 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 can be found on the University’s SharePoint site.

The claimant must also provide a copy of their current valid motor insurance policy to their manager/supervisor and Faculty / Service Finance and Administration Support Teams (where applicable). This vehicle insurance policy must include ‘business use’. Budget holders should not authorise any staff mileage claims unless they have verified via the claimant’s manager/supervisor that they held a valid motor insurance that permits ‘business use’. Non staff member’s e.g. external visitors, claiming mileage, are not required to produce any documentation.

3.30       Car parking charges, road and bridge tolls and congestion charges associated with business travel will be reimbursed. Receipts must be attached to the claim in T1.

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 MPV’s should only be hired to accommodate four or more people plus equipment. Details are available from:

3.33       Actual fuel costs incurred for Hire Cars 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 based on limits set by HRMC.

3.35       Current rates applicable for all engine types, including electric vehicles are: 

Mandatory

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 HRMC: . Hybrid cars are treated as petrol cars for this purpose. Current rates applicable are: 

Mandatory

Amount per mile:

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 and from home or from the office to home where the journey commences 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 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 process and not claimed through 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 taxies for business purposes can be found here:

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. 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. This should be booked through the University Travel management Partner.

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:

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 a 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:

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

MANDATORY

These daily limits cover breakfast, lunch and dinner. In all cases, only the amount incurred can be claimed, and must be supported by receipts. 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 Luke’s, Truro, and 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 hour’ set out in the table above applies.

5.3         Only actual subsistence cost incurred will be reimbursed, if you are capturing costs for a group of staff, you must provide a detailed breakdown of costs per person. Receipts must be provided for all parties.

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 HMRC guideline amounts:

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 an essential competency in the Job Description 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 .

6.3         Subscriptions that are ex efficio, i.e. 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:

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

6.8         For existing members of staff visa reimbursement expenses are a taxable benefit and claims should be made via 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.

6.15       All purchases of books for business-related purposes must be made through the The use of personal or departmental expense claims for such purchases is not permitted.

6.16       All payments to research participants must be processed using a Payment Request Form.

The only exception is payments made to Prolific, which requires upfront payment. In such cases, reimbursement through the expense claim process is permitted, provided the claim includes:

• A clear reference to the associated study, and
• An invoice from Prolific.

All participant payments must comply with the University’s guidance on appropriate payment values.

6.17       The cost of printing documents and posters must not be claimed through the expense system. All printing must be arranged through the University’s Print Services or a registered Technology 1 Supplier

6.18       Any tuition or course costs from an external provider must be invoiced directly to the University (of Exeter) and should not be claimed through expenses.  For assistance, please contact the Finance Helpdesk team via the PS Connect Portal.

6.19     IT Services shall determine and maintain a standard range of IT equipment that meets the University’s requirements for quality, security, and supportability. All approved equipment shall include appropriate support and warranty cover, provided by IT Services or an authorised third-party supplier.

The University shall fund an appropriate primary end-user device and associated peripherals for all staff and postgraduate research students through the central IT equipment budget.

The purchase of IT equipment, software, or online services through personal means, including expense claims, is prohibited and shall not be reimbursed. All such items must be requested and approved through IT Services.

For any Display Screen Equipment (DSE) requirements, please follow the established DSE assessment and approval process.

For further help or guidance on any items covered in this policy, please contact the Finance Helpdesk via the PS Connect Portal - .

6.20     All catering and hospitality-related purchases must follow the approved procurement procedures outlined in the PS Connect portal. Staff are required to adhere strictly to the designated purchasing routes and comply with all relevant guidelines and policies available within the PS Connect Portal .

For full details of the University's rules and principles about providing entertainment or hospitality, please see the