Expenses Policy and Guidance
RCN Office Holders
Members and
Volunteers
Document control summary
Title
Status
Version No.
Date of this Draft
Author
Approved by
Circulated to
Effective from
Next Review Date
RCN Expenses Policy and Guidance
Approved
3.0
1 July 2014
Vanessa Woods, Head of Finance
Council, 23 July 2014
all members
1st September 2014
July 2015
Agenda Item 4.9
RCN Expenses Policy and Guidance for Office Holders, Members and Volunteers
Contents
1
Policy statement ...................................................................................... 4
Scope of Policy............................................................................................. 5
2
3
4
Introduction and general principles ...................................................... 6
2.1
Introduction ..................................................................................... 6
2.2
General Principles ........................................................................... 6
2.3
Tax and National Insurance (Office Holders) .................................. 7
2.4
Accredited representatives.............................................................. 8
2.5
RCN qualifying journeys..………….…………………………………..8
Claimable Expenses ................................................................................ 9
3.1
Mode of transport………...……………………………………………..9
3.2
RCN activity .................................................................................... 9
3.3
Travel booking arrangements ......................................................... 9
3.4
Train/Tube..................................................................................... 10
3.5
Car Usage/Private Car .................................................................. 11
3.6
Taxis ............................................................................................. 12
3.7
Air Travel....................................................................................... 12
3.8
Accommodation ............................................................................ 13
3.9
Subsistence .................................................................................. 14
3.10
International travel ........................................................................ 15
3.11
Business Entertaining ................................................................... 15
3.12
Gifts............................................................................................... 16
3.13
Telephones ................................................................................... 16
3.14
IT and office equipment and supplies............................................ 16
3.15
Child and dependent care ............................................................. 17
Claiming Process .................................................................................. 17
4.1
Making a claim .............................................................................. 17
4.2
Authorisation framework and appeals process ............................. 18
3
Agenda Item 4.9
RCN Expenses Policy and Guidance for Office Holders, Members and Volunteers
1.
Policy statement
1.1
The RCN recognises that staff, council members, board members, RCN
Accredited representatives, RCN Members, and volunteers (“claimants”)
may incur expenditure in carrying out the activities of the RCN.The individual
concerned should not have to bear those additional costs. Equally,
reimbursement is not a payment or a reward and should not leave the
individual better off.
The RCN will reimburse actual additional costs necessarily incurred in
the course of legitimate RCN activity, in line with current RCN
guidance.
1.2
Expenses incurred whilst carrying out activity for and on behalf of the RCN
are the RCN’s second highest cost after staff costs. It is essential travel is
planned and expenses are properly approved and controlled to get the best
value for RCN’s members.
Any member or employee travelling on behalf of the RCN or to attend
RCN activities should plan their travel so as to make the most cost
effective use of RCN resources, taking account of staff and member’s
time, the cost of travel and alternatives to travel.
Those arranging meetings have a responsibility to consider the impact
on staff and members attending the meeting and the environmental
cost of travel, as well as the financial cost to the RCN.
Those authorising expenses have a responsibility to ensure that the
expenditure claimed is in accordance with this policy and that the
authorisation framework is followed.
1.3
The RCN is mindful of the impact of travel on the environment. Car use
while carrying out RCN activity amounts to around 1.3 million miles in a year
and generates about 800,000kg of CO2, approximately four times the
quantity of an equivalent rail journey. Rail travel accounts for nearly 40,000
miles a year, and generates one quarter on the volume of CO2 for each mile
travelled.
Where travel is necessary, the preferred mode of travel for RCN
activity is public transport.
1.4
RCN’s expenses policy must also have regard to the rules on PAYE and NI
applied by HM Revenue and Customs as well as the normal responsibilities
for the stewardship of members’ funds.
Where the RCN’s principles and guidance have not been followed, the
RCN has the right to reject or reduce an expense claim that is
considered unreasonable or excessive in accordance with the
authorisation framework
Any attempt to falsify an expense claim will be considered to be gross
misconduct and appropriate action will be taken against the claimant,
which in serious cases will lead to the involvement of the Police.
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Agenda Item 4.9
RCN Expenses Policy and Guidance for Office Holders, Members and Volunteers
Scope of Policy
1.5
The policy covers the following groups of claimants:
Category
Accountable Officer
Booking Team
Council and committee
members
Director of Governance
Support
Governance
Board members
Country/Regional Directors
The relevant Country
or Regional
Team
UK Committees for Stewards,
Learning
Representatives and
Safety
Representatives
Director of Governance
Support
Governance
Forums
Head of Nursing Department
Nursing Department
RCN Accredited
Representatives,
RCN Members
Country and Regional
Directors
The relevant Country
or Regional
Team
Branches
Elected Branch Officials
N/A
External Advisers
Director of Governance
Support
Governance
Director of Governance
Support
Governance
Director of Governance
Support
Governance
RCN Students
HCA Committee
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Agenda Item 4.9
RCN Expenses Policy and Guidance for Office Holders, Members and Volunteers
2.
Introduction and general principles
2.1
Introduction
2.1.1
This document sets out the RCN policy on expenses for RCN Office
Holders, RCN Accredited Representatives, RCN Members and Volunteers
and provides detailed guidance to claimants.
2.1.2
The document:
i)
sets out the RCN policy on expenses;
i)
outlines the general principles that should be considered in order to
determine whether an expense may be claimed;
ii)
sets out more detailed guidance on particular types of expenses;
iii)
specifies the processes for booking travel and accommodation and
claiming expenses.
2.1.3
Except where specified the content applies equally to all claimants.
2.1.4
Any reference to tax will refer to both income tax and national insurance
(NI).
2.1.5
Appendix A details the current expense rates and limits. These rates are
kept under review and updated as appropriate. Claimants should check that
they refer to the latest version which is applicable to their claim.
2.2
General Principles
2.2.1
The following general principles apply to expenses incurred whilst carrying
out activity on behalf of the RCN or attending RCN meetings or events:
a)
those planning travel must seek to balance the needs of the RCN,
cost, the demands on the individuals concerned and the environmental
impact.
b)
those arranging meetings must consider the needs of those who have
to travel to attend meetings and the associated costs, including the
requirement for overnight accommodation where relevant.
Alternatives to travel, such as the use of video or teleconferencing,
should be considered if appropriate.
c)
the responsibility lies with the claimant to ensure that the expense is
reasonable in amount and nature, is within policy in accordance with
the authorisation framework The claimant should seek authorisation
prior to incurring any cost to ensure it is allowable.
d)
Travel must be arranged through a member of staff, who will book
through the RCN corporate travel supplier, unless pre-agreement has
been given by the accountable officer to other arrangements.
e)
the expected mode of travel is public transport, at standard/economy
class, taking advantage of advance fares where this is the most cost
effective option. Private cars may be used where this is more cost
effective, taking account of time as well as expense.
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Agenda Item 4.9
RCN Expenses Policy and Guidance for Office Holders, Members and Volunteers
2.2.2
The RCN respects the integrity of each claimant and expects expense
claims to be completed both honestly and accurately. The following general
principles apply to the submission of claims:
a)
claimants must sign their own expense claim form. This responsibility
cannot be delegated to someone else.
b)
reimbursement of expenses is subject to the RCN’s authorisation
process. Any expense claim that is not authorised will, by default,
become the responsibility of the claimant.
c)
the RCN may refuse to meet any expenses that are considered
unreasonable, or which could have been avoided had the journey
been better planned.
d)
the RCN may refuse to pay any claims for expenses which are
submitted more than three months after the month in which the
expense was incurred, without good reason an explanation of which
must accompany the claim. Such a claim will only be reimbursed in
exceptional circumstances and with the approval of the Chair of
Council.
e)
any attempt to falsify an expense claim will be considered to be gross
misconduct and appropriate action will be taken against the claimant,
which in serious cases will lead to the involvement of the Police.
Where, with reasonable care, the authorising signatory should have
recognised that a claim was fraudulent, then disciplinary action may be
taken against them.
2.3
Tax and National Insurance (Office Holders)
2.3.1
The RCN has a duty to comply with tax law and to consider the guidance
issued by HM Revenue and Customs (HMRC) in constructing its expenses
policy.
2.3.2
Council members and Board members are office holders and as such are
deemed to be covered by PAYE and National Insurance regulations.
However an exemption currently exists (extra statutory concession A4) for
office holders who are not rewarded. Reward, in this context, could include
any expense not directly related to the office holders’ duties.
2.3.3
All expenses payable under this policy must therefore be directly related to
the office holders’ duties.
2.3.4
An expense is only allowable for tax purposes if it is claimed in accordance
with the approved policy, supported by a receipt (except where stated this is
not required) and the purpose of the expense is explained (i.e. the nature of
the meeting and the individuals involved).
2.3.5
HMRC will deem PAYG mobile telephone top-up costs as taxable unless it
is possible to demonstrate that all calls are business calls (eg by providing
an itemised list of all calls).
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Agenda Item 4.9
RCN Expenses Policy and Guidance for Office Holders, Members and Volunteers
2.4
RCN Accredited Representatives
2.4.1
The planning assumption is that general expenses of RCN Accredited
Representatives incurred as part of their specific representation duties may
be met by their employer
2.4.2
Where the employer does not reimburse these expenses the RCN will meet
these costs.
2.4.3
RCN Accredited Representatives will be asked to complete a form asking
the RCN to meet their expenses and confirming that they are not able to
claim from their employer. Regional and Country offices will have copies of
this form.
2.4.4
RCN Accredited Representatives who incur travel costs relating to non
representation duties will claim expenses as an RCN member.
2.4.5
RCN Accredited Representatives and RCN members cannot claim for
attending branch meetings.
2.5
RCN qualifying journeys
2.5.1
Expenses claimed must be incurred wholly as part of a RCN qualifying
journey. A qualifying journey is a journey required solely to carry out RCN
activity and would not be required if the individual was not carrying out that
duty.
Example 1
If an Accredited Representative was required to attend their main hospital
workplace for the purposes of carrying out their RCN duties but are also
required to be at the same location on the same day for normal work duties
and are not required to make an additional journey then reimbursement of
travel expenses is not permitted.
Example 2
If an Accredited Representative was required to attend a meeting on RCN
activity at their work place at 6pm but their shift had finished at 2pm so that
they went home and returned for the meeting at 6pm then the additional
journey would be an RCN qualifying journey and therefore appropriate
reimbursement may be made.
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Agenda Item 4.9
RCN Expenses Policy and Guidance for Office Holders, Members and Volunteers
3.
Claimable Expenses
3.1
Mode of transport
3.1.1
The expected mode of travel is public transport, at standard/economy class,
taking advantage of advance fares wherever possible.
3.1.2
Private cars may be used where this is more cost effective, taking account
of the time the journey will take and whether part of the travel time can be
used productively, as well as expense. Approval for car use should be
sought in advance from the traveller’s authorising officer (which may include
agreement in principle to similar journeys over a period of time).
3.2
RCN activity
3.2.1
Those planning RCN activities and arranging meetings must consider the
needs of people who have to travel to attend meetings and the associated
costs.
3.2.2
A member should not be expected to travel to an RCN site unless:
•
the meeting is expected to last more than 2 hours: or
•
the traveller is chairing the meeting; or
•
a sensitive matter is being dealt with that requires attendance in
person
3.2.3
Alternatives to travel, such as the use of video or teleconferencing, should
be considered where practicable.
3.2.4
The meeting organiser should:
•
plan far enough in advance for attendees to be able to secure reduced
fares;
•
gain the agreement of attendees who need to travel before arranging a
meeting starting before 11:30am or finishing after 4pm. In these cases
the expectation is that overnight accommodation will not be required;
and
•
seek to minimise the risk of cancelling the meeting at short notice
where travellers have non-refundable tickets.
3.3
Travel booking arrangements
3.3.1
Travel should normally be booked through a member of staff who will be
able to access the RCN’s corporate travel arrangements. Other
arrangements will need to be pre-agreed with the accountable officer
Members should seek to ensure that travel arrangements are booked in an
economical way by:
3.3.2
i)
Booking travel well in advance wherever possible, taking advantage of
advance purchase tickets rates and ensuring the best prices are
obtained;
ii)
Planning travel with as much certainty as possible, using fixed tickets
not open tickets and avoiding cancellation charges, which are
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Agenda Item 4.9
RCN Expenses Policy and Guidance for Office Holders, Members and Volunteers
expensive and wasteful. Use of a more expensive open ticket must be
agreed in accordance with the authorisation framework
3.3.3
Combining business and personal travel
•
Where a claimant combines RCN and personal travel in a single journey
(eg they extend the journey to visit relatives), the RCN will reimburse
the lowest cost of the journey as if it had been a RCN journey alone,
subject to gaining the approval of their authorising officer in advance.
This rule also applies where transporting family and friends.
Example
A claimant travels 200 miles using their own vehicle in order to facilitate a
personal visit which adds 30 miles to their journey. The traveller may claim
170 miles at the relevant mileage rate (Appendix A), subject to agreement in
line with the authorisation framework.
3.4
Train/Tube
3.4.1
The expected class of travel by rail is standard class, taking full advantage of
advance, economy and promotional fares when possible. Advantage should
be taken of any fare reduction or discount for which the claimant is eligible.
3.4.2
First class travel will only be reimbursed when :
i)
Standard travel is not available
ii)
the cost of the first class ticket is less than any alternative;
iii)
if you have specific health requirements supported by a doctor’s letter
iv)
Travelling by standard class would impose an unreasonable level of
discomfort on the claimant, e.g. having to stand on a long train journey
(more than 1 hour duration).
v)
If you ask to pay the difference between first and standard class
personally
3.4.3
Authorisation for first class travel must be obtained in advance with the
reason clearly shown on the booking or expense claim form. Reimbursement
may be restricted if the approver does not accept the reasons given.
3.4.4
The cost of seat reservations for any mode of travel may be reimbursed.
3.4.5
Travel that is covered by any season ticket already held by the claimant for
their personal use may not be claimed. The cost of railcards may not be
reimbursed, this would be a taxable benefit.
3.4.6
The Oyster card is the cheapest way to pay for single journeys on most forms
of public transport in London, with charges capped at daily travel card levels.
Claimants may not claim for the Oyster card deposit or top up charges (these
would be taxable), but charges for specific journeys may be reimbursed
where details of the dates and journeys are provided.
3.4.7
In the case of a refund for delay to, or failure of, a journey paid for by RCN,
any refunds belong to the RCN and should be set against the cost of a future
RCN journey.
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Agenda Item 4.9
RCN Expenses Policy and Guidance for Office Holders, Members and Volunteers
3.5
Car Usage/Private Car
3.5.1
The expected mode of travel is public transport for all activities being carried
out on behalf of the RCN private cars, motorcyles or bicycles may be used
where this is the most cost effective option. The travellers’ time and
environmental impact should also be considered.
3.5.2
Approval for the use of a car, motorcycle or bicycle should be sought in
advance from the traveller’s authorising officer, who must be satisfied that the
decision is justified, taking account of cost, time, the need to carry bulky
items, personal safety, environmental impact and the availability of alternative
forms of transport. Agreement may be given, in principle, to similar
journeys or patterns of travel over a period of time.
3.5.3
Claimants using their own vehicles for activity on behalf of the RCN must
hold a current full driving licence, have necessary tax and MOT certificates,
insurance cover and the vehicle must be roadworthy.
3.5.4
Travel should be by the most direct route, taking account of any reasonable
variation to avoid traffic congestion or roadworks.
3.5.5
Claimants using their own vehicles may claim the prevailing mileage
allowance rate as agreed by the authorising officer (see Appendix A). The
running costs of the vehicle are taken account of in the mileage rate (e.g.
repairs, maintenance, replacement tyres or windows, insurance and
excesses).
3.5.6
Claimants wishing not to claim at the full mileage rate for private car use on
RCN qualifying journeys may use the alternative voluntary rate (see Appendix
A). Use of this rate is at the individual’s discretion.
3.5.7
A passenger mile rate (Appendix A) may be claimed for carrying fellow
potential claimants on journeys which are also RCN journeys for them. Their
names must be noted on the expense claim.
3.5.8
If parking costs need to be incurred then the least cost option should be used
and then claimed.
3.5.9
Congestion or toll charges may be claimed if car travel in the designated area
is unavoidable in the fulfilment of RCN activity, or if travel by a toll-route
presents the most cost effective option.
3.5.10
Speeding, parking and any other traffic infringement fines, including fines for
non payment of the congestion charge will not be reimbursed.
3.5.11
The RCN does not accept liability for damage caused to or loss of private
vehicles or their contents whilst being used on RCN activity; nor does it
accept liability for claims by passengers or third parties. Nor will the RCN
reimburse for the loss of no-claims discounts or insurance excesses.
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Agenda Item 4.9
RCN Expenses Policy and Guidance for Office Holders, Members and Volunteers
3.6
Taxis
3.6.1
The normal expectation is that public transport will be used in all instances,
particularly in Central London.
3.6.2
Taxi fares may be reimbursed where:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
the use of public transport is not possible, for example due to a
disability;
public transport is not available;
in case of an emergency;
a shared taxi is cheaper than public transport;
the time saved by taking a taxi justifies the cost (nb: taxis are not always
quicker than public transport);
the RCN requires an individual to be travelling late at night or alone and
a risk assessment suggests this is necessary.
where transportation of heavy luggage and/or equipment is involved;
where the parking costs for private car would exceed the taxi costs (eg
airport parking)
3.6.3
Taxi expenses must be supported by a receipt and a full explanation outlining
the reason, which must be considered fully by the authoriser. Tips may be
claimed if included on the supporting receipt, but must be reasonable and in
line with local practice.
3.7
Air Travel
3.7.1
Domestic air travel may be used where this is more cost effective than other
forms of transport, taking account of time as well as expense, or where this is
the only direct form of travel available.
3.7.2
Approval should be sought in advance from the traveller’s authorising officer,
who must be satisfied that the decision is justified, taking account of cost,
time, environmental impact and the availability of alternative forms of
transport. Agreement may be given, in principle, to similar journeys or
patterns of travel over a period of time.
3.7.3
Domestic air travel must be arranged through a member of staff who will book
through the RCN corporate travel supplier.
3.7.4
Air travel (internal and international) should be at the cheapest available fare
consistent with the travel requirements, i.e. economy class, taking account of
reliability of the airline concerned, waiting time and the balance between a low
cost (non-changeable, non-refundable) ticket and a more expensive flexible
option.
3.7.5
Business Class seats may only be used where specific agreement has been
reached with the Chair of Council in advance of booking the trip. Business
Class may be used where the travel is externally funded and the cost has
been built into the contract with the funding organisation. Evidence of the
agreed funding must be provided at the point of seeking approval of the
travel.
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Agenda Item 4.9
RCN Expenses Policy and Guidance for Office Holders, Members and Volunteers
3.7.6
Use of First Class or upgrades to First Class are not acceptable, even where
they are funded by sponsoring organisations. However, travellers may accept
a free upgrade to First Class offered by the airline, or may decide to upgrade
at their own expense. A free upgrade should be reported as a gift. A
personal upgrade should also be reported.
3.7.7
Flights should be booked well in advance as is practicable to take advantage
of low fares.
3.7.8
Members wishing to travel at short notice must seek the relevant approval.
3.7.9
Air Miles earned on RCN journeys should only be redeemed in a manner
which benefits the RCN (i.e. in reduced future flights) and not for personal
use.
3.7.10
Excess Baggage caused by the necessity of taking items for reasons related
to the RCN purpose of the trip must be authorised by the RCN at the time of
booking.
3.7.11
Travellers must return cancelled or unused tickets immediately to ensure a
credit is issued, where the ticket allows.
3.8
Accommodation
3.8.1
Justification of the need for accommodation should accompany any claim.
Reasons for accommodation would include:
i)
Departure from home or arrival back at home would otherwise be before
6am or after 10pm
ii) Consecutive days attendance at a site where extra daily travelling time
would be greater than 60 minutes each way, or where the cost of
travelling exceeds the cost of accommodation
iii) Where the performance of duties would be significantly impaired if
accommodation were not available
iv) Where the overall cost of having accommodation provided is less than
any alternative which enables the claimant to properly fulfil their duties
v) Where there is a demonstrable health and safety issue
3.8.2
Accommodation must be arranged through a member of staff, who will book
through the RCN corporate travel supplier.
3.8.3
The RCN corporate travel supplier will negotiate a corporate hotel programme
on behalf of RCN. This will include a small number of corporate hotels with
agreed ceiling rates in London. Travellers are encouraged to use these
hotels as they have been sourced to meet RCN requirements and the rates
are negotiated on the basis of anticipated volumes.
3.8.4
On short visits, members can be expected to use accommodation which
meets the following standards:
•
Ensuite facilities (shower or bath), TV, tea and coffee making facilities
•
Where it is necessary to work in the room, adequate space and
facilities to do so (light, desk or other writing surface, wifi if required).
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Agenda Item 4.9
RCN Expenses Policy and Guidance for Office Holders, Members and Volunteers
•
•
The establishment should have satisfactory personal security
arrangements and emergency procedures
Restaurant facilities should be available on the premises or locally,
offering full breakfast and a table d’hote menu at reasonable prices.
3.8.5
If required, breakfast may be included in the rate, as may dinner (up to the
approved subsistence limit).
3.8.6
The approved ceilings on hotel rates are set out in Appendix A. These are
subject to availability of suitable accommodation. If anyone not on RCN
activity shares a room with the claimant any additional costs must be borne
by the claimant.
3.8.7
Approved costs will normally be billed back through the RCN corporate travel
supplier. The traveller should not be required to pay on departure, except to
settle any incidental or personal expenses. Where incidental costs are
allowable under this policy, they may be claimed through the out of pocket
expense system. Personal expenses, including alcohol, mini-bar, and hire of
films or costs in excess of the expense limits in force, may not be claimed.
3.8.8
If a claimant chooses to stay with a friend or relative, rather than in a hotel,
then an appropriate gift or meal may be given to the host (for maximum see
Appendix A). A receipt for the gift or meal is required.
3.8.9
Any claimant staying away from home is entitled, within the space of 24
hours, telephone calls home up to the financial limit specified in Appendix A
when supported by details of calls.
3.9
Subsistence
3.9.1
RCN will reimburse reasonable subsistence costs incurred as part of a
qualifying journey (see section 2.5), supported by receipts, up to the limits set
out in Appendix A.
3.9.2
The cost of breakfast, up to the approved rate, may be claimed if:
i)
ii)
3.9.3
it is necessary for the claimant to start their journey from home before
7.00am, and
the cost of breakfast is not included in the rate charged for overnight
accommodation
The cost of lunch, up to the approved rate, may be claimed if:
i)
ii)
the claimant is occupied on RCN activity for more than 4 hours in any
one day and
lunch is not otherwise provided
3.9.4
The cost of dinner, up to the approved rate, may be claimed if the claimant is
away from home on RCN activity after 8pm.
3.9.5
Alcohol should not be included as part of a subsistence claim.
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Agenda Item 4.9
RCN Expenses Policy and Guidance for Office Holders, Members and Volunteers
3.10 International travel
3.10.1
All international and European travel must be authorised prior to booking, by
the Chief Executive & General Secretary or Chair of Council.
3.10.2
International travel and accommodation must be arranged through a member
of staff who will book through the RCN corporate travel supplier. Prior
approval will be required for hotels exceeding the current London hotel ceiling
(Appendix A).
3.10.3
The Policy and International Department is able to provide advice on the
process for agreeing RCN representation at international events and for
feeding back outcomes.
3.10.4
Unless otherwise agreed processes and rates (Appendix A) as laid out in this
policy apply to all overseas travel. However it is acknowledged that Members
travelling on RCN activity to non EU and non US destinations, for example
some African and Central American destinations some variations may be
required. Claimants should, once the proposed travel has been agreed
contact the Head of Finance who will agree any appropriate variations.
3.10.5
The cost of necessary single visit visas will be refunded.
3.11 Business Entertaining
3.11.1
Business entertaining is the provision of food, drink or other hospitality to third
parties, hosted by staff and/or office holders. Members, including RCN
Accredited Representatives, but not office holders, are considered to be third
parties for the purpose of entertaining. As a rule of thumb if less than 25% of
those involved are in the third party category then the event ceases to be
business entertainment.
3.11.2
Business entertaining is not a taxable benefit if the purpose is to discuss a
particular business project, maintain an existing business connection or form
a new business connection. By contrast, entertainment of business
acquaintances won’t count as business-related if its purpose is really social –
even if there’s some discussion of business topics in the course of the
entertainment.
3.11.3
All business entertaining should be approved in advance in accordance with
the authorisation framework. Claims for business entertaining must record the
business motive and include details of the third parties being entertained. If
claimants are in any doubt they should seek guidance in advance of the event
from the Chair of Council.
3.11.4
The cost of alcohol may not be claimed as part of business entertaining.
3.11.5
Where an event does not qualify as business entertaining, it may be members
can claim against the RCN subsistence allowance.
3.11.6
Provision of clothes hire is not permitted under the policy
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Agenda Item 4.9
RCN Expenses Policy and Guidance for Office Holders, Members and Volunteers
3.12 Gifts
3.12.1
As a general rule, the provision of gifts to members and office holders,
including flowers, chocolates and alcohol, is not permitted. Flowers may be
sent in the case of serious illness or in the event of the death of a serving
member. Any other exception must be agreed, in advance, by the Director of
Governance Support or the Chair of Council.
3.12.2
Guidance on the receipt of gifts by RCN office holders is contained in the
Conflict of Interest Policy, which is available from Governance Support on
request. The limit over which gifts must be declared is included in Appendix
A to this guide.
3.13 Telephones
3.13.1
Telephone calls made in the course of RCN activity must always be made in
the most cost effective way that is reasonably available. Users of RCN
telephones, or those using telephones for RCN activity, should refer to the
RCN Telephone Policy, which is available from Governance Support on
request.
3.13.2
The cost of calls on privately owned telephones/mobiles, made in the course
of authorised RCN activity, may be claimed at the rate at which they were
billed. Claims should be supported by an itemised list of calls (date, time and
duration) and proof of the tariff applying.
3.13.3
RCN will not reimburse the cost of pay-as-you-go mobile top-up vouchers or
receipts for personal mobile telephones, as these would need to be reported
to HMRC as taxable benefits to the claimants. The cost to identify these
payments and including them on individual P11Ds would be excessive –
therefore an itemised cost of calls should be claimed for instead.
3.13.4
RCN mobile telephones may be provided to RCN Accredited Representatives
on a case-by-case basis, according to need, and only to RCN Accredited
Representatives who are paid by their employing organisation for RCN duties
but do not either provide a phone allowable for this purpose or reimburse calls
made on RCN activity.
3.13.5
The RCN Accredited Representative must submit itemised call records and
the RCN reserves the right to withdraw the telephone at any time. RCN
Accredited Representatives who are provided with a RCN mobile must certify
that it is used for RCN activity only. If, in exceptional circumstances, the
phone is used for private calls, this must be identified to the appropriate
authorising officer and any reimbursement due made in a timely manner to
the RCN finance department. Details of how to do this can be found in the
RCN Telephone Policy.
3.14 IT and office equipment and supplies
3.14.1
RCN Accredited Representatives providing a full support service in their
branch and workplace may be entitled to the use of RCN provided equipment,
for example laptops in order to carry out case management responsibilities.
Any provision of such equipment will be subject to strict policies and
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Agenda Item 4.9
RCN Expenses Policy and Guidance for Office Holders, Members and Volunteers
procedures and will be at the discretion of the relevant Country or Regional
Director. The individual will be required to certify that the equipment will be
used for RCN activity only. Any equipment provided by the RCN remains
RCN property and must be returned immediately should the individual cease
to be an Accredited Representative. Regional / Country Directors will be
required to keep up to date lists of all Accredited Representatives in their area
who have been provided with RCN equipment, these lists will be submitted
annually to the Head of Finance for audit purposes.
If HMRC deem
provision of any equipment taxable the cost of this will be borne by the
Region / Country. Full details of the policy in place for the provision of RCN
equipment to RCN Accredited Representatives is available on the website.
3.15 Child and dependent care
3.15.1
The cost of childcare may not normally be reclaimed. The reimbursement of
such costs to a employee / office holder would be regarded as earnings on
the basis that these costs would not meet strict HMRC criteria of being an
allowable expense.
3.15.2
Pet care costs may not be reclaimed.
4
Claiming Process
4.1
Making a claim
4.1.1
All expenses claimed should be made on the appropriate form (see
Appendix B). There is only one form. The status of the claimant, i.e. Council
member, Board member, RCN Accredited Representative, member,
external adviser, should be recorded on the form. Members should include
their membership number on the claim form.
4.1.2
Claim forms must be completed in ink and should be legible. Alternatively,
those with access to a computer can choose to complete an Excel version.
4.1.3
A separate claim form should be completed for each area of activity that will
be authorised by a different person or RCN department in accordance with
the authorisation framework (see 1.5). This will ensure that the authorisation
process is as efficient as possible and that delay in reimbursing the
expenses are kept to a minimum.
4.1.4
Expenses claimed should relate directly to the cost incurred. The addition of
general charges over and above the actual cost could be taxable and is not
permitted.
4.1.5
All expenses claimed should be supported by VAT receipts. If no receipt is
available then an explanation must be included in the claim. Claims for
telephone calls or Oyster journeys must be supported by details of the date
and calls/journeys claimed for. Failure to provide a legitimate receipt for an
item over £5 may invalidate the claim.
4.1.6
Reasons must be given for any cancellation charges included in a claim.
Such charges may not be paid in all cases.
17
Agenda Item 4.9
RCN Expenses Policy and Guidance for Office Holders, Members and Volunteers
4.1.7
Where mileage in a private vehicle is being claimed then a journey log
should also be completed specifying “from/to” and also the reason for the
journey. (see Appendix B)
4.1.8
Receipts should be attached to the claim form using a staple. They should
be in date order to correspond with the details on the claim form itself. If a
receipt is not available then a full explanation should be made on the claim
form.
4.1.9
Claim forms must be signed and sent to the authorising person or
department. No one is entitled to authorise their own expense claims.
Inadequately authorised claim forms will be returned to the claimant unpaid.
4.1.10
Claims should be submitted on a monthly basis and no later than by the end
of the month following the month in which the expense was incurred.
4.1.11
Any claim made more than three months after the month in which the
expense was incurred will be invalid. Such a claim will only be reimbursed
in exceptional circumstances and with the approval of the Chair of Council.
Repeated failure to submit claims on time may result in claims being
reduced or a refusal to pay the claim.
4.1.12
Reimbursement of expenses is subject to the RCN’s authorisation process.
Any expense claim that is not authorised will be the responsibility of the
claimant i.e. unauthorised claims will, by default, become the responsibility
of the person incurring them.
4.1.13
Payment will normally be made by a transfer directly into a bank account.
Any changes to a claimants bank details should be notified to the Payments
Section in the HQ Finance department (except in the three National Boards
where it should be sent to the relevant Finance or Business Manager).
4.1.14
Payments will be made directly to the claimant’s bank account by BACS.
Expenses must not be paid through petty cash accounts/floats.
4.2
Authorisation framework and appeals process
4.2.1
A copy of the authorisation framework and appeals process is available as a
separate document from Governance Support.
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