Graduate School ref. no.:
EXTERNAL EXAMINER’S (RESEARCH DEGREES)
EXPENSES CLAIM FORM - ACADEMIC YEAR 2015/2016
Please print this information or use BLOCK CAPITALS
PERSONAL DETAILS (to be completed by all claimants)
Title:
Forename
Middle name(s)
Surname:
Gender:
Date of Birth:
Nationality:
National Insurance number:
Address (please provide your HOME address):
Postcode:
Name of student examined:
Date of examination:
Start destination:
End destination:
BANK DETAILS
Name of account holder:
Bank name:
Branch:
Sort code:
Account number:
Email address:
RECEIPTS MUST BE ATTACHED PLEASE
Air fare (Ticket or receipt required):
Train fare (Ticket or receipt required):
Taxi (Receipt required):
Tube fare:
Mileage: _____________ miles (see overleaf for mileage rates):
Meals:
Other Expenses e.g. postage (Receipt required):
Total Expenses Claim
£
p
SIGNATURE OF EXTERNAL EXAMINER: I certify I have worked on the dates indicated
above.
Date:
.........................................................................................................
PLEASE NOTE This form should be forwarded to The Graduate School,
Level 3, Link Building, Plymouth University, Drake Circus, Plymouth PL4 8AA
Graduate School/Finance staff use only
Account:
1609
Department:
7202
Work order:
Budgetary Authority signature:
Print name:
..............................................................................
Finance Authority:
..............................................................................
Document type checked (Passport/Visa/Full UK Birth certificate) please specify:
Checked by (print name):
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GA110027-101
Date:
Date:
Date:
EXPENSES FOR EXTERNAL EXAMINERS (RESEARCH DEGREES)
ACADEMIC YEAR 2015/16
TRAVEL AND SUBSISTENCE
TO COMPLY WITH HMRC REGULATIONS PLEASE NOTE THAT THE UNIVERSITY WILL
ONLY REIMBURSE EXPENSES INCURRED ON THE PRODUCTION OF VALID TICKETS
AND RECEIPTS.
TRAVEL
The University will pay first class rail fare plus taxi fare to local station. Examiners may travel by air if
this is more economic.
Where travel is by car the University will reimburse mileage at the following rates: for the first 100 miles
of any journey* you may claim 45p per mile, thereafter 25p per mile.
*The definition of a journey is a continuous period away from home.
SUBSISTENCE
Breakfast
Lunch
Dinner
maximum
maximum
maximum
£8.00 (leave home before 7.30 am)
£10.50
£33.00 (arrive home after 8.30 pm)
BED AND BREAKFAST
£83.00 PER NIGHT
(Unless booked and paid direct by the University)
Please note that we will not pay for incidentals such as telephone bills, newspapers, gratuities, minibar, movies etc. Please settle these bills with the hotel before leaving.
The University will no longer pay for examiners staying with family and friends.
Please note that claims for payment of subsistence allowances, travelling and incidental
expenses must be submitted within six months of being incurred.
HONORARIUM
Please note that you also need to complete the External Examiner’s Honorarium form which is
attached. As this fee is subject to tax by the HM Revenue & Customs it has to be processed via the
University’s monthly payroll system and therefore there may be some delay in payment.
External Examiner Expense Claims
1. Status
External Examiners are deemed to be employees of the University by HMRC and therefore their claims
must be scrutinised for items that may be taxable.
Examiners’ claims are therefore processed by the University’s Payroll team.
2. Expenses Claims
Payments to External Examiners will be in accordance with the University’s travel and subsistence
policy, with the following exceptions:
 Alcohol may be claimed.
 Claims for first class rail travel may be met for examiners at the Graduate School’s discretion.
Receipts must be provided to support all claims made. No round sum allowance can be made. If
exceptionally, an examiner has mislaid receipts the Graduate School may choose to honour the claim;
however it will become a taxable payment.
Business entertaining provided to external examiners is treated by the Inland Revenue as employee
entertaining and would therefore be taxable.
3. General
Rail cards can only be paid for when the savings from train journeys exceed the cost of the rail card. So
based on future expected rail journeys the railcard can be authorised for payment. As a railcard can be
used for personal journeys as well as business, refurbishments of this expenditure would be taxable.
Examiners may travel to Plymouth by air if this is more economic.
Itemised receipts or original travel tickets must be provided in accordance with HMRC regulations,
otherwise expenses cannot be claimed. Under the University’s financial regulations credit card receipts
are not acceptable.
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