Finance

Chapter 11 Expenses financial procedures - travel and subsistence

Clarification of changes

  • Only original copies of expense forms will be accepted for payment.

  • The exchange rate used to claim expenses incurred in foreign currency should be as the date of the form completed.

  • Expense rates for motor cycle travel provided in the financial procedure.

  • Accommodation allowances have been increased.

  • Vice Chancellor’s Executive Group (VCEG) members’ expenses must be authorised by the Vice Chancellor (VC), Deputy Vice Chancellor (DVC), Finance Director (FD) or University Secretary.  The VC's expenses must be authorised by the Chair of Council or nominee.  Deans’ expense must be authorised by the DVC, the FD or the Deputy Finance Director.  Heads of Service expenses must be authorised by their VCEG member.  Heads of School expenses must be authorised by the Dean of the Faculty.

  • Advances up to £500 no longer require authorisation by the Deputy Finance Director or nominee.
  • 30/07/09 Clarification that the University's Insurance Policy must be used when travelling overseas.
  • 25/08/09 Clarification that expense claims must be authorised by a signatory senior to the claimant.

  • 14/06/10 Clarification that normal payroll deadlines apply when submitting T&S forms for advances.

  • 26/07/10 Clarification that original receipts should be obtained and submitted to support claims

  • 24/01/11 Clarification that advances may be made in exceptional circumstances.

  • 24/01/11 Clarification that if more economical, pay as you go cars or hire cars should be used in preference to own vehicle for business travel.

  • 6/04/11 Clarification that if an expense is for costs relating to people other than the claimant, these people must be named individually on the claim form.

  • 6/04/11 Clarification that claims for subsistence must be accompanied with dates and times of the period away from home/work on the claim form.

  • 10/6/11 Clarification that claim limits for subsistence without receipts should not be for accommodation, are not 'round sum allowances' and are limits for amounts actually spent. Details of amounts actually spent should be included on the claim from.

  • 24/10/11 Clarification that advance claims must be supported by receipts whether under or over spent on return from travel.

  • 25/05/12 New HMRC rules for claiming expenses where no receipts are available.
    See Expense rates payable

  • 25/05/12 New HMRC rules for claiming incidental expenses.
    See paragrah 13
  • 11/10/12 - Authority for authorising expense claim forms may be delegated to an appropriate nominee.

  • 15/10/12 - Employees are now automatically insured when travelling overseas on University business under the University travel policy.

  • 24/01/13 - Expense rates payable table updated for claiming subsistence without receipts. HMRC guidance now included.
  • 29/01/13 - Procedures updated to cover e-Expenses.

  • 20/02/13 - Maximum overnight hotel rates increased from £130 to £140 for London, and £110 to £120 for overseas (per night, including breakfast and VAT).

  • 22/02/13 - Clarification that all accommodation claims must be supported by receipts.
  • 12/12/16 - UEG member authorisation rules updated for new titles.
  • 19/12/16 - Allowance of scanned receipts to be submitted if a member of staff is working away from the University for a period of time and cannot submit original receipts in a timely manner due to their location. Scanned copies of receipts may be accepted to facilitate payment, with original receipts being submitted on return to the University.
  • 09/02/17 - Removal of reference to paper claims.

  • 09/02/17 - Clarification that if the partner of a member of staff in entertained at the University's expense, this may lead to a personal tax liability, therefore Payroll should be consulted.

  • 22/02/17 - Clarification that if travel and accommodation is booked outside the University's agreed processes, the individual bears the risk of the booking not meeting suitable Health and Safety Standard.

  • 18/09/17 - Travel expenses not exceeding £10 per week per person may be claimed from petty cash.

  • 18/09/2017 - up to 45p per mile may be claimed (up to 10,000 miles pa).

  • 18/09/2017 - hotel rates updated.





 


 

 

Page owner: finance@leeds.ac.uk | Updated: 15/10/2012