Chapter 11 Expenses financial procedures - travel and subsistence sue

Business travel


  1. The mode of travel should be based on availability, timing and cost.  The most cost efficient manner which meets the business needs should be used, whilst considering safety and environmental impact.

  2. Costs of journeys between home and the normal place of work (the University) cannot be claimed as a business expense except in certain circumstances for link tutors.

  3. If a business journey (away from the normal place of work) commences or ends at an employee’s home, the employee may only claim the lower of:
  • The distance actually travelled, or

  • The distance which would have been travelled if the journey had started or ended at the employee’s normal place of work.
  1. The University is classified as an employment base (normal place of work) for all individuals who work from home.

Use of Hire Cars for Business Travel

  1. Hire cars may be used for business travel where public transport is not practical, using the University’s preferred suppliers. For insurance, see

  2. Group C cars should be used unless authorised by the Faculty/School/Service.

  3. Fuel purchased for business can be claimed as expenses.


  1. Taxis may be used if public transport is impractical or if an employee is required to work late (until after 10pm) occasionally, but not regularly.

Air Travel

  1. Staff should use nominated travel agents to book flights unless better value for money can be obtained from other reputable carriers or internet agents for short haul point to point flights.

Use of Own Vehicle for Business Travel

  1. An employee may use their own vehicle (motor vehicle, motor cycle or bicycle) for approved business travel when public transport could not be used to complete the journey in a reasonable time and when pay as you go cars and hire cars are less economical to the University.

  2. When using a private motor vehicle/motor cycle for business travel, the employee must ensure the vehicle has a valid MOT certificate where necessary and tax disc.  The employee must hold a valid driving licence, have business use cover on their motor insurance, and ensure there are no medical reasons why they should not drive.

  3. The University has no liability for private vehicles used for University business purposes.


  1. A Faculty/School/Service should contact Payroll for guidance regarding link tutors.

  2. The University may reimburse staff at a lower rate if a private car is used for a journey and it would have been cheaper for the University to pay for a hire car for business use or if public transport could have been used to complete the journey in the same time.

  3. Staff may claim a mileage rate in accordance with the expense rates.


  1. Any parking or motoring fines/penalties incurred by an employee will not be reimbursed.

  2. If an employee is carrying University-owned equipment in a vehicle, they should take care to ensure it is not stolen, lost or damaged while in their custody and is not left unattended in their vehicle.  Should any loss, damage or theft of University-owned equipment occur it must be reported as soon as is practicable to the Dean or Head of School/Service.

  3. If an item is insured by the University under the self insurance scheme it is covered during transit/use elsewhere in the UK. If this cover is not in place or if cover is needed for outside the UK, the Insurance Office can arrange temporary cover.

  4. In accordance with HMRC regulations a record must be retained by the employee of the cumulative mileage claimed in any tax year.


Page owner: | Updated: 11/03//2019