UCL’s policy –compared against a selection of other HE institutions, the NHS and HEFCE
Subject
UCL current policy
A
B
C
D
Oxford
Kings
NHS
Hotel rates
London £150 +VAT, rest of
UK £105 +VAT.
O/seas – as per rest of UK.
London £130 p.n., rest of
UK £99 p.n., incl. b/fast.
O/seas – equiv. of 3* level.
London £150 +VAT, rest of
UK £105 +VAT.
O/ seas HMRC rates.
London £140, Major Cities
£125, Other £90.
London £150 p.n.; rest of
UK £100 p.n. incl. meals.
O/seas HMRC rates.
Only if travelling 250 miles
/ away for 2 consecutive
days. Rate is £150 p.n.
Meals
(overnight
trips)
B/fast £10 receipted, £5
unreceipted or hotel rate.
Lunch £7 receipted, £5
unreceipted.
Dinner £20 receipted, £10
unreceipted.
Max per diem of £37
receipted, £20
unreceipted.
Cars - 45p p.m. for first
10,000m, 25p p.m.
thereafter.
Motorcycles - 24p p.m.
Bicycles - 20p p.m.
Paid if on business and >5
miles from work / home.
Lunch £8.75, dinner £21,
both £29.75. 24hrs in
London £161, UK £128.75,
friends & family £25.
B/ fast should be incl. in
room rate, if not £7
receipted, £5 unreceipted.
Lunch £7 receipted, £5
unreceipted.
Dinner £20 receipted, £10
unreceipted.
London B&B £150 +£35
meals, rest of UK £120 +
£30 for meals.
O/seas HMRC rates.
Breakfast £6, Lunch £10,
Dinner £25.
HMRC rates are used for
o/seas.
There are different rates if
away for a 24hr.
Day maximum – up to £15.
Overnight maximum – up
to £35.
No specific rates as should
be included in hotel rate
limit. Rates for
refreshments not with a
meal, up to £5 p.n. in UK,
£10 p.n. o/seas.
Journey + evening meal +
overnight stay – up to a
limit of £50 per meal.
£55 p.n. for 30 ngts B&B,
£35 p.n. over 30 ngts.
Non-commercial £25 per
24hr period.
Per 24hr period £20.
Lunch (>5hrs away from
base between 12-2pm) £5.
Dinner (>10hrs away from
base and return after 7pm)
£15.
As per UCL
All as per UCL.
Car passengers – 5p per
mile in addition to car rate.
As per UCL.
As per UCL
Cars – 45p per mile
Allowed if savings to UCL
will arise from
membership, e.g. reduced
conference attendance
fees, or Membership is
mandatory in order to be
able to teach on a
professionally accredited
course. Must be an HMRC
qualifying professional
body.
This is allowed, up to £20
per head.
Not paid to clubs /
organisations.
May pay to professional
bodies / learned societies.
T&Cs apply.
Paid if funds available and
if of value to the College’s
academic mission. T&Cs
apply. Can’t claim for TU or
medical defence union
subs.
Institutional subs paid if
funds available, must be in
the name of the university.
Individual subscriptions dispensation from HMRC to
qualifying professional
bodies.
Cars – if >130m p.d. 40p
p.m. for the first 4,000
miles, 24p for motorcycles,
then 23p per mile
thereafter. Bicycles – 20p
per mile. Passenger
allowance – 5pm per mile.
Reimbursed for
professional bodies if a
requirement of the role.
Student members allowed
if in receipt of 100%
sponsorship from the
Council to study for
professional membership.
Dispensation from HMRC
for pmt of individual
membership fees or annual
subscriptions to qualifying
professional bodies. T&Cs
apply.
No information available.
Paid after 15m from home.
Cars – 56p p.m. for first
3,500 miles, 20p per mile
thereafter. Motorcycles –
28p per mile. Bicycles –
20p per mile. Passenger
allowance – 5p per mile.
No information available.
Prior authorisation must be
obtained, must be reported
on the P11D exercise. No
rate stated.
£150 p.h. limit annually. If
two annual functions that
total more than £150 one
of the events will be taxed.
Up to £25 p.h. (increased
to a max of £35 p.h. for a
Christmas meal held in
December)
£150 p.h. (incl. VAT)
annually. A £25 p.h. staff
and student entertainment
limit also applies on a per
event basis.
No more than £15 p.h.
breakfast, £25 p.h. lunch,
£50 p.h. dinner, incl.
alcohol & service. Anything
above this amount should
be met from personal
contributions. Other T&Cs
apply.
Taxis can be used (with
prior approval), similar
T&Cs to UCL.
Max of £45 p.h. per
annum, costs in excess
should be paid by
individuals. T&Cs apply.
Maximum of £150 per
head per annum for School
and Departmental parties.
No information available.
HoD discretion, tax liability
if entertainment /
hospitality does not meet
tax exemption criteria.
£150 p.h. limit annually.
Can be considered as nontaxable if T&Cs are met.
No information available.
No information available.
No information available.
No information available.
No limit specified, T&C’s
apply as to what is classed
as business entertaining.
No information available.
No limit specified, T&C’s
apply as to what is classed
as business entertaining.
No information available.
No information available.
Only be used where there
is a clear requirement or
late night transport home
as an alternative to an
overnight stay.
Only be used where there
is a clear requirement or
late night transport home
as an alternative to an
overnight stay.
Fares up to the value of
£25 may be claimed, if
more than £25 an
explanation is required.
Short taxi journeys will be
reimbursed. Cheapest
practical method of travel
is recommended.
No information available.
Business
Mileage
Professional
Subscriptions
Staff and
Student
entertaining
Staff social
Functions
Business
entertaining
Taxi travel
11 May 2016
In general, staff should be
expected to contribute to
the cost of these events.
Departmental contribution,
no more than £20 p.h.
Cost should be appropriate
and not exceed £40 per
head including alcohol and
service unless exceptional
circumstances apply
Taxis can be used where
there is a clear
requirement or where they
are the most economic
practical means of
transport.
No limit specified, T&C’s
apply as to what is classed
as business entertaining.
All instances of business
entertainment are
reportable on the P11D
Taxis can be used, similar
T&Cs to UCL.
No information available.
Page 1
UCL’s policy –compared against a selection of other HE institutions, the NHS and HEFCE
Subject
UCL current policy
A
B
C
D
Oxford
Kings
NHS
Air Travel
For UCL staff only, should
be booked using UCL’s
preferred travel provider
where possible.
Class should be economy,
T&Cs apply for flexible
fares, premium economy
and business class fares.
Should be booked using
preferred travel provider
where possible.
Rail is recommended for
any Eurostar destination.
T&Cs apply for business
class fares.
As per UCL.
Upgrades should be funded
by the individual.
Economy fares
recommended, costs will
be paid up to a limit of
£200. First or business class
fares cannot be claimed.
Should be booked using
preferred travel provider
where possible. The lowest
available fare should be
selected.
T&C’s apply for business
and first class fares.
Should be booked via
approved travel provider.
European flights, including
Western Russia, should be
economy class. T&Cs apply
for premium class fares.
No information available.
Train travel
Standard class, booked in
advance, where possible
via UCL’s approved travel
provider. First class tickets
need to be explained and
require Finance Director
approval.
UCL mobiles should be
obtained via UCL’s
Managed Mobile Service,
calls from personal mobile
/ home land line can’t be
claimed.
If no UCL mobile, can claim
for business calls on
personal mobile / landline.
An itemised VAT bill with
the relevant calls
highlighted must be
attached to the claim.
Cannot be claimed.
Should be booked via
approved travel provider.
Standard class, booked in
advance, where possible
via approved travel
provider. First class tickets
need to be approved in
advance by HoD or other
authorised person.
Business calls (only) can be
claimed on a personal
mobile / landline. An
itemised VAT bill with the
relevant calls highlighted
must be attached to the
claim.
If mobile phone allocated,
personal calls must be
reimbursed to the
university.
Exceptions should be
included on a P11D.
No information available.
Standard class, first class
only if cheaper than
standard. Can claim up to
£200 for travel costs.
Should be booked in
advance approved supplier
or direct from the train
operating company if
under £100. The same
rules apply for travel in
Europe.
Same as UCL.
When travelling brief calls
home can be claimed as an
incidental expense, unless
they have been included
within Incidental Overnight
Expenses (up to £5 p.n. in
the UK and £10 p.n.
overseas).
Should be booked via
approved travel provider.
Rail fares are reimbursed,
there is no specific
information on rates.
Should be booked using
preferred travel provider.
Air travel only permitted
for journeys in excess of
250 miles and must be
booked with a low cost
carrier wherever possible.
T&Cs apply for premium
class fares, first class fares
cannot be claimed.
Standard class, first class
only if cheaper than
standard or if business case
can be made. Should be
booked using preferred
travel provider.
Mobile phones must be
obtained via the Telecoms
department.
Business calls made on a
personal mobile phone can
be claimed accompanied
by an itemised bill (line
rental and standing charges
cannot be claimed).
The same applies for home
telephones, only business
calls are reimbursed.
This appears to be
determined locally
following consultation with
staff representatives.
No information available.
Same as UCL.
Need to complete an
‘Internet Access Form’ to
claim.
No information available.
No information available.
Telephony
Broadband
Business calls (only) can be
claimed on a personal
mobile / landline. An
itemised VAT bill with the
relevant calls highlighted
must be attached to the
claim.
Un-itemized packages, topups, etc. may be claimed
for at the discretion of the
department, but this will
give rise to a taxable
benefit.
Can be claimed at
departmental discretion,
will give rise to a taxable
benefit
No information available.
No information available.
Documents publicly available:



Oxford University website: https://www.admin.ox.ac.uk/finance/epp/expenses/guide/
Kings College London website: https://www.kcl.ac.uk/aboutkings/quality/academic/external/payment.aspx
NHS terms and conditions of service handbook: http://www.nhsemployers.org/your-workforce/pay-and-reward/nhs-terms-and-conditions/nhs-terms-and-conditions-of-service-handbook
11 May 2016
Page 2