Financial and Commercial Services
University of Bradford
Travel Policy and Procedures
Contents
Introduction .................................................................................................................................. 2
Sustainable Travel Choices ......................................................................................................... 2
Sustainable Travel Framework .................................................................................................... 2
Policy ........................................................................................................................................... 3
Income Tax Liability on Travel and Incidental Expenses. ............................................................ 4
Dispensations for Travel Expenses .......................................................................................... 4
Tax Returns .............................................................................................................................. 4
Procedures................................................................................................................................... 4
Definition of Business Travel .................................................................................................... 4
No Personal Gain ..................................................................................................................... 5
Promotional Incentives ............................................................................................................. 5
Partner’s Expenses .................................................................................................................. 5
Holidays Linked to Business Trips ............................................................................................ 6
Claims to be for Actual Expenditure ......................................................................................... 6
Advance Travel Authorisation ................................................................................................... 6
Travel Advances ....................................................................................................................... 7
Travel Bookings ........................................................................................................................ 7
Class of Travel ......................................................................................................................... 8
Travel Costs – Direct Payment by the University ..................................................................... 9
Travel Costs – Reimbursement ................................................................................................ 9
Car Hire .................................................................................................................................... 9
Introduction
While it is accepted that travel by employees is an essential element in meeting the University’s
overall objectives; it is also recognised that the University of Bradford has a responsibility to
ensure its staff travel responsibly and only when truly required. It is estimated that University
related travel causes around 15,000 tonnes of CO2 emissions annually.
Travel accounts for a significant proportion of the University’s running costs and we are required
to ensure that this money is disbursed in accordance with a policy and procedures aimed at
fairness and good value for money.
We also need to demonstrate to the H M Revenue & Customs that adequate controls are in
place to ensure compliance with their rules and requirements for tax dispensations.
The University’s Travel Policy & Procedures apply to all employees using University and other
official funds for travel expenses, and other expenses associated with travel.
Sustainable Travel Choices
The following framework should be followed when deciding how to travel for a particular
journey. This framework aims to use the following principles:
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Reduce overall business travel through technology
Reduce money spent on travel (including staff time)
Increase productivity of workforce
Reduce emissions related to business related travel
Sustainable Travel Framework
1. Can the journey be avoided?
a) This both increases productivity through increasing work time and reduced emissions
b) If the journey can be avoided through a video conference, local computer video software,
telephone conference or telephone call then this should be the first choice
2. Flights for international journeys
a) To balance the need for reducing emissions with productivity and money spent, flights can
be used in international journeys
b) If a suitable alternative exists e.g. Eurostar then this should be used
3. Use of Trains and Shared Cars for domestic Journeys
a) Internal domestic flights to be used in exceptional circumstances with approval
b) Single occupancy car journeys emit high levels of CO2 per passenger and show very low
productivity. Consideration should be given to possibility of a train or shared car journey.
c) Train journeys allow high productivity due to good working conditions aboard trains
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Justification for journeys outside the framework (for example due to cost and/or time
constraints), should be made and approved by the budget holder. On-line travel planning
services are available to give guidance on journey planning (eg
http://www.transportdirect.info/TransportDirect/en/)
Policy
All employees must adhere to the Travel Policy & Procedures when incurring travel and
associated expenditure on behalf of the University.
Employees will be reimbursed the actual travel and associated expenses incurred solely and
necessarily in the performance of their duties. Expenditure should be kept to the minimum
consistent with the effective performance of work on behalf of the University.
Employees should neither gain nor lose financially with regard to expenditure and
reimbursement on business travel arrangements.
Wherever possible, and subject to business needs, travel reservations should be made in time
to take advantage of cheaper fares or accommodation (e.g. off-peak, Apex).
The mode of travel should be the most cost-effective consistent with the business needs of the
University.
Administrative and accounting arrangements should be the minimum compatible with adequate
accountability, including the need for high cost items or variation from standard procedures to
be properly authorised. All expense claims should be authorised by the appropriate line
manager or designated officer.
Employees should travel and be accommodated in safety and reasonable comfort.
The Vice-Chancellor, Pro Vice-Chancellors, Deans and Heads of Departments should ensure
that all travel on University business is justified and that all claims relating to that travel are in
accordance with the Travel Policy & Procedures.
The University will appoint one or more travel agents as the designated University agents. The
appointment(s) will be made following a selection process to enable the University to obtain the
most favourable service and terms available. The purchasing coordinator or designated
purchaser has responsibility for making travel arrangements using the University Travel Agent
or directly with other suppliers via the web.
Claims for reimbursement should be made as soon as possible and in any case not later than
four weeks after the expenditure has been incurred.
Procedures for the payment of travel expenses should conform to H M Revenue & Customs
requirements.
The University will provide adequate travel insurance for all business trips In respect of
overseas travel this is subject to specific approval prior to journeys being undertaken.
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Income Tax Liability on Travel and Incidental Expenses.
Dispensations for Travel Expenses
The University has dispensation from the H M Revenue & Customs to reimburse employees for
business travel expenses (rail, air tickets, etc). There is a separate dispensation for mileage
when using personal vehicles for business journeys. To obtain these dispensations we have to
ensure that all payments are controlled within our accounting system, that authorisers are
clearly identified for the approval of reimbursement and payments do not exceed H M Revenue
& Customs limits.
Under the dispensations, the arrangements for recording and paying expenses need to show as
a minimum:
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The purpose of the business journey
Details of the business journey
The amount paid or reimbursed for the journey.
An arrangement similar to that for dispensations applies to the reimbursement of what the H M
Revenue & Customs call “Personal Incidental Expenses” (PIEs). Employees making a business
trip may spend money on items such as private phone calls, laundry and newspapers, within the
maximum daily rates as given under Personal Incidental Expenses section. These are not
travel expenses but personal expenses incurred whilst away on travel. Failure to comply with
these arrangements will result in a P11D expenses return being completed for every employee
and a subsequent tax liability on all payments.
Tax Returns
Employees are advised not to enter in their annual tax return details of travel and incidental
expenses covered by the dispensations and arrangements described above. However, mileage
allowance tax relief is available for the difference between the higher rate of mileage and the
lower mileage rate payable for additional miles (up to 10,000 miles per year). Lower rates of tax
relief are available for mileage in excess of 10,000 miles per year. Further information is
available from HM Revenue & Customs www.hmrc.gov.uk/mileage/employee-factsheet.htm.
If reimbursement is received for a replacement or large passport, it is a taxable benefit and it is
the employee’s responsibility to enter on their tax return.
Procedures
Definition of Business Travel
To determine which journeys may be regarded as business travel the following rules shall apply.
A business journey is one necessarily undertaken by an employee to carry out his or her duties
for the University, or to attend training courses or conferences necessary for the performance of
those duties. Travel between the permanent workplace and a temporary workplace or travel
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between home and a temporary workplace or travel between two temporary workplaces are all
considered business journeys.
In contrast, the cost of travelling from home (or any other place the employee attends for
personal reasons such as the home of a friend or relative) to a permanent place of work is
generally not claimable as this is regarded for tax purposes as “substantially ordinary
commuting” and therefore a private journey. The University will reimburse the cost of these
journeys only where there is an authorised standing arrangement for special circumstances
such as emergency call-outs; but any payment will always be taxed.
Expenses incurred during a business journey may be reclaimed from the University within the
rules and limits of these Procedures. The amounts so claimed generally attract no tax liability
(see above section on Income Tax Liability on Travel and Incidental Expenses).
Claims for business journeys that start or end at home should be for the lesser of:
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the distance actually travelled, or
the distance that would have been travelled if the journey had started or ended at
the employee’s normal place of work.
No Personal Gain
The following rules apply for implementing the policy that employees should neither gain nor
lose financially in relation to expenditure and reimbursement on business travel arrangements.
Promotional Incentives
The purchasing decision shall not be influenced by any promotional incentives such as airline
mileage credits or personal cash credit card discounts or rebates. Employees should not
benefit personally from these incentives. Any personal benefit arising from such incentives is a
taxable benefit and would need to be declared by the individual on their tax return.
Partner’s Expenses
Partners shall not travel at the University’s expense except when their presence is required and
authorised for a bona fide business purpose. In all cases the Chair of Council or the ViceChancellor must give authorisation in advance. Retrospective authorisation will not be
accepted.
A partner may accompany a member of staff for personal reasons. In such instances the
University must not be charged for more than if the member of staff had travelled alone.
Wherever possible the partner’s travel costs should be invoiced separately and paid privately. If
the invoice includes both private and official travel costs the member of staff should settle the
total invoice and reclaim the official element from the University. Private insurance must be
taken out to cover the partner’s travel.
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Holidays Linked to Business Trips
An employee shall not claim any additional travel costs, subsistence or other expenses for days
taken as holiday linked to a business trip. Private insurance must be taken out to cover the
private part of the journey.
Claims to be for Actual Expenditure
All claims made for business travel and expenses must be on forms EXPUK or EXPFOR and
relate to actual expenditure incurred and must be supported with receipts. All expense claims
will be monitored by the Finance Department to ensure these remain within acceptable limits.
However, the mileage rates for use of a personal vehicle are rates agreeable to the H M
Revenue & Customs and will be paid per mile in full without the need for supporting receipts
(e.g. for petrol). Mileage will be checked using a recognised route planner website, such as
provided by the AA, but allowance will be made for journeys taken by motorway where a longer
mileage is incurred for convenience or speed.
The claim forms can be obtained from the Finance website (pdf file).
www.brad.ac.uk/admin/finance/private/forms.htm
Advance Travel Authorisation
Written authorisation using form TAP (Prior Authorisation for Travel) is required in advance for
each of the following journeys:
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All international travel.
All UK travel likely to cost more than the threshold £500.
Travel expenses for a partner.
Travel by Air within the UK.
UK travel likely to cost less than the threshold does not require the use of form TAP but there
must be clear agreement from the budget holder (e.g. a brief exchange of e-mails or memos, or
a standing delegated authority) that the costs will be met and the mode of transport is approved
if it is outside the sustainable travel framework. Without such agreement the budget holder may
refuse to authorise the payment of claims or invoices relating to the journey.
Risk Assessment must be completed for travel to areas of the world deemed to be high risk by
the Government Foreign and Commonwealth Office (www.fco.gov.uk). The risk assessment
forms can be obtained from the Finance website
http://www.brad.ac.uk/admin/purchasing/uni/travel-policy.php.
Authorisation grade levels and thresholds are shown below.
The TAP form can be obtained from the Finance website (pdf file).
www.brad.ac.uk/admin/finance/private/forms.htm
Levels for Granting Authority to Travel
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Traveller
Authoriser
Departmental staff
Head of Department *
Head of Academic Department
Dean of School *
Head of Administrative Department
Deputy Vice-Chancellor*
Dean
Vice-Chancellor *
Vice-Chancellor
Chair of Council *
* or specifically nominated officer
Travel Advances
Travel advances should not normally be required as the use of purchasing cards and travel
cards for regular travellers should remove the requirement for the payment of transport and
accommodation costs by the traveller except in exceptional circumstances. Travel advances
are available for incidental travel costs where clear justification is available. These requests
must be made via the TAP form.
A completed Travel Expenses Claim Form (EXPUK OR EXPFOR) should be submitted within
15 days of completing the journey to enable the advance to be cleared. If not cleared promptly,
the University reserves the right to deduct the outstanding advance from the employee’s salary.
Travel Bookings
The planning unit’s purchasing coordinator (or secretary if authorised) has the responsibility for
all travel bookings. The bookings can be either through the University appointed travel agents or
directly with other suppliers via the web. However, the purchasing coordinator/secretary must
take account of the traveller’s preference if they wish to have access to the support and
services of the University’s appointed travel agents.
The University’s appointed travel agents have been selected through a competitive process to
enable the University to obtain the most favourable service and terms available.
The selected travel agents at present are:
Co-op Travel Management Ltd
Key Travel
Ian Allan Travel
All travel agents will provide the following services:
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Consolidated Air Fares, alternative airlines, routing and fares to be advised as a
matter of course.
Tickets and travel documents to be delivered free to the traveller
Worldwide 24 hour service to all travellers
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Worldwide hotel bookings with bill back (if required)
Worldwide car hire
UK and Overseas Rail bookings
Ferry bookings
Passport and visa services
Personal profile records for individual travellers
Foreign currency and travellers’ cheques delivered within 48 hour period
Conference and group travel
Coach charter
Airport Assistance
Budget Airline flights & Fares
Where possible, staff should plan trips to take advantage of reduced fare opportunities
including, but not limited to:
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Excursion fares
Promotional fares
Fares with restrictions which can be accepted for the planned trip
“Academic Status” fares which are sometimes available
The least expensive class of travel must normally be used by all staff. Examples of
circumstances giving rise to exception to this requirement:
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When the flight requires eight or more hours in the air
When the least expensive class is not available at the required time and flights at
other times cannot meet the trip requirements
There will be occasions when travel is already paid for by third parties and, of
course, in those instances the former does not apply. Consideration here must be
given to whether there is any personal gain for either party.
Exceptions outside of the above – request should be made in writing to the Head
of Planning Unit/ Finance Director.
Rail travel, wherever possible, should be booked in advance to take advantage of early booking
concessions. It is expected that Standard Class travel will normally be used, unless there are
circumstances which justify the additional expense of first class travel and prior authorisation
has been obtained.
Class of Travel
The following tables give guidance on the class to be used for business travel.
Class of travel above economy (air) or standard (rail) is subject to approval by the Head of
Planning Unit before booking.
Class of Travel by Air
Grade/Rank of Employee
Total one-way flight time
Class of Travel
8
All Grades
Over 8 hours
Above Economy
All Grades
Under 8 hours
Economy/Standard (unless charged
to external funds & funding body
agrees to additional costs)
Class of Travel by Inter-City Rail
Grade/Rank of Employee
Single Leg Journey Time
Class of Travel
All Grades
All daytime journeys
Standard/ Economy/Saver (unless
charged to external funds & funding
body agrees to additional costs)
All Grades
Overnight (sleeper)
journeys
First
Travel Costs – Direct Payment by the University
All travel bookings must be made by the purchasing coordinator (or other designated
purchasing/travel card holder) and a purchase order raised to the University Approved Travel
Agent or paid for by purchasing or travel card. There is no need for these items to be recorded
on a Travel Expenses Claim form.
Some employees with regular travel commitments hold University Travel Cards. These must be
used only in accordance with the University’s Purchasing & Travel Card rules and procedures.
Under no circumstances may they be used for private travel or other private expenses.
Legitimate business travel costs met through use of the Travel Card will be settled directly by
the University and charged to the appropriate cost centre.
The University will not set up credit account facilities for other non appointed travel agents.
In exceptional circumstances the traveller maybe required to meet the costs in the first instance
and submit a claim later via a travel expense claim form.
Travel Costs – Reimbursement
Claims for reimbursement should be made on form (EXPUK OR EXPFOR). Claims must be
supported by receipts and must be authorised as described above. They should be submitted
within one month of incurring the expense if there has been no advance payment. Where an
advance payment had been made they must be submitted within 15 days of completing the
journey.
Staff and their family who use the services of the Travel Agents for their own individual use are
responsible for the payment of invoices and travel must not be booked using a University
Purchase Order, as this is not allowed under the University Financial Regulations.
Car Hire
Car hire should be considered for long road journeys as it can be more cost effective to use a
hired vehicle rather than a private one.
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The University has an agreement with the following company for the supply of self drive vehicle
hire:Peugeot Rentals
JCT600
Sticker Lane Bradford
Tel: 01274 224578
E-mail peugeotrentals@jct600.co.uk
The following notes relating to vehicle hire are worthy of emphasis:
Under new legislation smoking is not allowed in a hire car whilst travelling on business as this is
now deemed to be a “place of work”
Drivers must also be aware of the restriction of mobile phone use when driving.
The University will not be responsible for any traffic offence violation, speeding fines, parking
fines or other costs incurred whilst on University business
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Official Purchase Order numbers must be quoted.
A copy of your driving licence is required by the vehicle hire company prior to
collection of the vehicle.
Quote your Name, department and location for the vehicle to be delivered.
Vehicles can be delivered/collected to locations within a 40 miles radius of the
University
It is not necessary for the proposed to sign for delivery of a vehicle; it may be
signed for by an authorised member of the department or by the University
security staff.
Insurance is part of the hire charge with the agreed supplier.
Vehicles must be checked for damage both at time of delivery and prior to
collection.
Class of Hired Vehicle
Grade/Rank of
Employee
All Grades
Type of journey
*Special Situations
Class of Vehicle
All normal journeys
130-200 miles
External Funding
Number of People/luggage.
Group A
(eg Peugeot 206 1.1Litre)
All Grades
All normal journeys
200-500 miles
External Funding
Number of People/luggage. Also consider cost of rail travel as an option.
Group B
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(eg Peugeot 206 1.4Litre)
*Special situations and or upgrades are subject to approval by Head of Planning Unit, before
booking
Full vehicle list can be found on the following website: www.brad.ac.uk/admin/purchasing/private/carhire.htm
Use of own car
Members of staff who use their own vehicles on University business must have a valid licence &
ensure that their motor insurance policy covers them for the relevant business use. The
University does not provide insurance cover for such use of personal vehicles. It is the
responsibility of the individual to ensure that their vehicle is legally roadworthy with the relevant
insurance, tax, MOT certificate (when applicable) and is suitable for business use. Business use
for the avoidance of doubt includes travel from one campus i.e. School of Management or
School of Health to the main campus. It also includes travel from home to any other location
that is not your permanent base i.e. not your normal commute.
Again, under new legislation smoking is not allowed in a car whilst travelling on business as this
is now deemed to be a “place of work” especially when and if carrying other University
colleagues or external passengers.
Drivers must also be aware of the restriction of mobile phone use when driving.
Reimbursement of mileage will be made at the prevailing rates, as quoted on the EXPUK form,
for authorised use of a private vehicle by a member of staff on University business. The higher
mileage rate can be claimed for the first 100 miles of a return journey with the additional miles
claimed at the lower mileage rate. Mileage allowance tax relief is available for the difference
between the higher rate and the lower rate. Further information is available from HM Revenue &
Customs www.hmrc.gov.uk/mileage/employee-factsheet.htm.
The driver can claim an allowance for passengers using the travel expense claim form
(EXPUK).
In the unlikely event that an employee expects to approach or exceed 10,000 business miles,
then they should contact Finance in order that the University can ensure that H M Revenue and
Customs rules are not breached.
Mileage will be calculated by reference to a recognised route planner website, such as provided
by the AA but allowance will be made for journeys taken by motorway where a longer mileage is
incurred for convenience or speed.
There are specific allowances in place for those who wish to use their own Bicycle or
Motorcycle for business travel; these can be claimed using the form EXPUK.
The University will not be responsible for any traffic offence violation, speeding fines, parking
fines or other costs incurred whilst on University business.
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Accommodation
When employees are necessarily away from home on University business they are entitled to
hotel or other suitable accommodation. Basic standards include cleanliness, privacy, personal
security and the availability of breakfast.
Arrangements have been made with our appointed agent BSI that all hotel expenses including
incidentals will be invoiced back to the University. Under what is called “bill-back” facility, the
employee is responsible for checking the amount before leaving the hotel to make sure all items
are included correctly. Subsequent expenses deemed as inappropriate, for example room
service, excessive bar bills, premium TV channels may be recovered from the traveller’s salary.
Hotel bills not invoiced direct to the University must be settled by the traveller on check out by
travellers’ cheques, cash or credit card. Subsequent expenses deemed as inappropriate, for
example room service, excessive bar bills, premium TV channels will not be approved for
refund.
The obvious benefits are that the bill is settled promptly and the traveller can check any queries
with the hotel at the time. Itemised receipts must be obtained to support reimbursement by
means of a Travel Expenses Claim Form.
Hotel Accommodation both for UK and Overseas must be booked through the chosen
University service provider (BSI Cheshire) directly or via the approved Travel Agents who will
have these details and can make the necessary bookings on our behalf. This enables the
University to take advantage of specially negotiated Government rates achieved by the service
provider’s purchasing power. Also it is necessary to make reservations direct with any overseas
hotel.
Should an employee wish to stay with friends/relatives instead of at a hotel, they may purchase
a gift or make a contribution towards costs arising from the hospitality. Supporting receipts
should be provided wherever possible.
Car Parking
The University will reimburse all expenses for car parking costs incurred whilst travelling on
University business away from the employee’s normal place of work. Claims must be made on
forms (EXPUK OR EXPFOR) and supported by receipts. Where a parking meter was used and
no receipt is available a note to that effect must be included in the claim.
Claims for parking excess charges, fines, wheel clamping unlocking etc. will not be met by the
University under any circumstances.
Taxis
When an employee needs to use a taxi, all expenses must be claimed using the form EXPUK
OR EXPFOR and supported by receipts. The University has agreements and procedures in
place with local service providers, which must be adhered to before booking a taxi. Also
consideration must first be given to other more economical means of travel i.e. local bus, tram,
and train services.
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Local Public Transport Expenses
Local bus, tram, train and underground fares for business journeys (not home-to-office) may be
claimed using form EXPUK OR EXPFOR, supported by receipts.
Personal Incidental Expenses
Employees making a business trip may spend money on items such as private phone calls,
laundry and newspapers, over and above what they would have spent at home. These are not
“travel expenses”: they are personal expenses incurred whilst travelling. Personal Incidental
Expenses may be claimed up to the following maximum rates. Only actual expenditure incurred
can be reclaimed and applies only to overnight stops away from home on University business.
Claims should be made on form EXPUK OR EXPFOR and must be supported with receipts
where these are available. Credit card receipts will not be accepted as an itemised receipt is
usually issued with the credit card receipt.
Maximum Personal Incidental Expenses
Place Maximum Nightly Rate
UK
£5
Overseas
£10
Travel Insurance
Employees are adequately insured through the University travel policy when on business
abroad.
It is a requirement that the Finance Office be informed in advance of all business journeys
outside the UK by way of the TAP. On receipt of the following information the traveller will be
automatically covered for all business travel. E-cards providing contact details and policy
number are available from the Finance Office on request or at
www.brad.ac.uk/admin/purchasing/uni/overseas.php
Details of the cover available can also be provided on requested.
Medical expenses are covered under the University travel insurance policy should an employee
fall ill or sustain an injury whilst abroad. This includes repatriation and evacuation following
accident or illness. However the policy excludes any travel against medical advice or in
connection with a pre-existing medical condition. Such cases need to be disclosed to the
Insurer by contacting the Finance Office (Sandra Filby ext 3133 or Maxine Brown Ext 3061) and
an extension to cover may be available to suit your individual circumstances.
Insurance problems may arise where the Foreign Office advices against travel, if in doubt
contact the Finance Office. A risk assessment form needs to be completed prior to any travel to
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a high risk country, as deemed by such the FCO (www.fco.gov.uk). Risk assessment forms are
available at www.brad.ac.uk/admin/purchasing/uni/overseas.php
An excess payment, currently £15 for any single claim, is applicable under the University’s
policy. Additional insurance should not be necessary and cannot be reimbursed by the
University. However, it is a requirement that any private travel in conjunction with the business
travel (accompanied by partner, extra days linked to the business trip, etc.) must be adequately
covered by private travel insurance.
Non-travel Business Expenditure
Employees making a business trip may be required to spend money on business activities and
items such as entertainment, telephone calls, batteries for official equipment, books, etc. They
should be claimed using the EXPUK claim form and supported by receipts. Expenditure
incurred on entertainment or hospitality should be in accordance with the Entertaining,
Hospitality and Gifts Policy.
Foreign Exchange and Travellers Cheques
Employees must use the University’s appointed travel agents when using University or other
official funds for the purchase of foreign currency or travellers cheques.
Passports
Employees are responsible for ensuring that they have valid passports for overseas business
travel. For any journey, the expiry date of the passport must be at least 6 months after the date
of returning to the United Kingdom. It is generally expected that employees have passports for
their own personal use and the initial cost of a passport is not an allowable expense. However,
if a replacement passport or a 48 page business passport is required due to extensive travel,
this additional cost may be reimbursed at the manager’s discretion. It should be noted that this
is a taxable benefit and it would be the employee’s responsibility to report this on their annual
tax return. The University is not responsible for the cost of replacing lost or stolen passports.
Visas, Vaccinations
Employees must seek advice on the need for visas and vaccinations for overseas business
travel from the University’s appointed travel agents or from the Foreign Office Website
www.fco.gov.uk. The cost of visas may be charged to the same cost centre as the travel
tickets. Any charge made by doctors or health centres for vaccinations may be claimed using
Form EXPUK.
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