Expenses Policy
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Contents
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Introduction ........................................................................................................................................... 3
Policy & General Claims Procedures ............................................................................................. 4
Advances against Expenses and Credit Cards ........................................................................... 6
Hospitality / Entertainment including Staff Meetings ........................................................... 7
Travel and Accommodation ............................................................................................................. 8
Subsistence (e.g. Meals/Snacks) ..................................................................................................... 9
Courses & Conferences .....................................................................................................................10
Home / Personal Mobile Telephone Expenses .......................................................................10
Mobile Phones Provided by the University ..............................................................................11
Professional Subscriptions.............................................................................................................11
Relocation and Removal Expenses ..............................................................................................11
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1. Introduction
1.1 University Responsibilities
The University is publicly accountable for all of its expenditure including reimbursement of business
related expenses incurred directly by staff members and is required to comply with Glasgow Caledonian
University's Financial Policies and Regulations.
In processing expenses claims, the University is required by HM Revenue & Customs to demonstrate that
adequate controls are in place to ensure:
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taxable expenses are identified
where appropriate, PAYE tax and National Insurance contributions are deducted before expenses
are reimbursed
It is essential that the University minimises the risk of exposure to monetary penalties arising from
investigations by HMRC and Department of Work and Pensions. Failure to fulfil statutory obligations to
collect Tax and National Insurance contributions would result in the University (rather than individuals)
becoming liable to pay back taxes together with interest and penalties.
1.2 To Whom the Manual Applies
This Expenses Manual applies to all the activities of the University and its Subsidiary Companies and is for
the guidance of Members of University Court, all University employees and others engaged in University
business.
In the interests of value for money and the appropriate use of public funds, claimants are expected to be
prudent in their spending and delegated authorisers as per the Scheme of Delegation are expected to be
diligent in their review and approval of expenses.
1.3 Responsibility of the Claimant
This manual provides claimants with the necessary guidance to enable them to make expense claims.
Following the guidance will avoid delays in re-imbursement and minimise any possibility of further
enquiries by the Finance Office, Auditors or HMRC.
Submitting, or attempting to submit, a fraudulent claim will be treated as gross misconduct under the
terms of the University’s Conduct and Capability Policy.
1.4 Responsibility of the Authoriser
Delegated authorisers as per the Scheme of Delegation must ensure that claims are fully supported by
documentation. The reason for incurring the expenses must also be fully justified in iExpenses or
Expenses Claim Form.
1.5 Responsibility of the Finance Office
The Finance Office is responsible for ensuring re-imbursement of expenses and for monitoring
compliance with expense procedures.
In the event that a member of staff has any questions arising from this document, or has any queries
relating to the reimbursement of expenses, they should in the first instance contact the Accounts
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Payable section within the Finance Office. Court Members should contact the University Secretary. The
University will provide employees with a statement of expenses reimbursed for their annual income tax
return, where necessary.
2. Policy & General Claims Procedures
2.1 General Expenses Claim Policy
An expenses claim should be used to reimburse incidental expenses only. Items such as books,
periodicals software and computer equipment should be purchased through departmental purchasing
procedures. Accommodation and Travel must be internally approved and then booked through our
appointed travel agent, Key Travel.
Reimbursements will always be made in £ sterling even when expenses were incurred in a foreign
currency. Where expenses are incurred in foreign currencies, the rate of exchange can be found using
http://markets.ft.com/research/Markets/Currencies
2.2 Claim Procedure
Expenses claims for university staff must be made using iExpenses. Non-staff expense claims should
continue to be made using the latest version of the Expenses Claim Form. All expense reimbursements
will be made by the Finance Office. Reimbursement will be made providing receipts support the claim
unless otherwise directed by iExpenses. For non-staff claims, the Expenses Claim Form must be signed by
the individual claiming the expenses and countersigned in accordance with the standard delegated
authority limits contained within the Delegated Authority Policy.
Claims should be submitted as soon as possible and those over 3 months old will not be paid unless a
reasonable explanation can be provided for the delay.
An incomplete or incorrect claim will be returned with an explanation as to why it cannot be processed.
The claim should be amended as required and then resubmitted to Accounts Payable for processing. In
circumstances where VAT has been incurred the expenses claim should clearly identify this in the
justification field.
All expense claims and supporting receipts are subject of regular review by the Auditors.
2.3 Completing an Expenses Claim Form (Non Staff)
An expenses claim form should be completed, either electronically or otherwise in block capitals, as
follows:
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Complete the Claimant Information section.
Complete the Expense Details section – claims cannot be reimbursed without ‘reason for
expense’.
If the expenses were incurred for entertaining purposes, complete the Hospitality Details
section.
Use Mileage Details section to record details of private car mileage claimed.
Complete Receipted Expenditure section. Receipts to accompany the form should be numbered
and it is this number that must be entered in the Receipt Number column of this section.
If there is insufficient space on the form attach and number additional forms.
Include Value Added Tax (VAT) where applicable.
Total amount claimed and budget codes to which the claim is to be charged must be entered on
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the Summary section.
The Declaration section must have the signature of the Claimant.
The Authorisation section must have the signature of an authorised signatory. A Claimant
cannot both sign and authorise the form and the Authoriser must be independent of the
Claimant.
2.4 Submitting Claims via iExpenses (Staff only)
Expense claims are submitted through Oracle iExpenses. Following submission of your claim, all receipts
should be attached to the confirmation page and sent to Finance in the pre-printed iExpenses envelopes.
Further information on iExpenses and a comprehensive guide on how to enter expense claims can be
found on the Finance Office pages of GCUYou.
2.5 Claims when Travelling with Spouses/Partners
Where the claimant is accompanied by a Partner/Spouse or other non-University connected persons, the
claimant must only claim the appropriate share of each item of expenditure, consistent with that which
would have been incurred if travelling unaccompanied. Under no circumstances must the University
incur additional costs on account of the claimant's travelling companion(s).
2.6 Claims with Extended Visits
Extended Visits are those which include time spent on non-University Business such as earlier arrival or
later departure. Extended visits may be permitted provided there is no additional cost to the University
and it is not a regular occurrence. Prior approval should be obtained from Line Manager.
2.7 Receipts
Receipts should always be provided where possible to account for each item of expenditure however,
unreceipted expenditure up to the value of £20 will be reimbursed provided suitable justification has
been provided.
2.8 Authorisation Limits
For staff below Executive level, the standard delegated authority limits contained within the Delegated
Authority Policy, should be referred to. Otherwise expense claims must be approved as follows:
Claimant
Authoriser of Expenses Claim
Authoriser Limits
Executive
Any other member of the Executive
Up to £1,000
Principal
Up to £10,000
If <£1,000, Executive Board Member
Up to £1,000
Principal
If >£1,000, Chair of Court or Chair of No Limit
Finance & General Purposes Committee
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Members of Court
University Secretary
Up to £1,000
University Secretary countersigned by No limit
the Principal
Where a single overseas visit (for an individual or group) costs in excess of £30,000, or an individual’s
expenses exceed £10,000, approval must be obtained from the Finance & General Purposes Committee.
Student visits are exempt from this requirement and are subject to normal authorisation controls.
Members of staff who are authorised to approve expenditure should ensure:
1. They do not approve expenditure where the claimant is a connected person. A connected
person is defined as spouse/partner, family member or other closely related person and
2. Are a more senior authority when providing authorisation in all circumstances.
Failure to follow these instructions will render the expenses claim invalid.
3. Advances against Expenses and Credit Cards
The cost of a business expense should normally be met by the individual and reimbursement should
subsequently be sought from the University.
Foreign currency advances are available to staff members who are in receipt of a University VISA card
travelling overseas on University business. Provided there is prior agreement to obtain an advance
against expenses, the following conditions will apply:
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An advance must be accounted for via iExpenses duly authorised and supported by receipts as
soon as possible and not later than 14 days after the date when the original expenditure was
incurred.
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Any exchange differences will be charged to the School/Department/Project to which the overall
expenditure relates to.
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Unused foreign currency must be converted back to GBP and returned in person to the
Santander branch located in the George Moore Building and reconciled as appropriate in
iExpenses.
Should the staff member fail to account for the advance within 14 days of the return from business,
the Finance Office reserves the right to withhold the provision of further advances or reimbursements
of expenses until the matter is resolved, or make a direct deduction from payroll of the outstanding
sum.
Further information can be found in the Staff Advances Policy.
Any requests for a University VISA card for staff members must be approved by the Head of Department
or Dean of School and sent to Accounts Payable along with a justification and intended usage and
estimated amounts per month in support of the application. Further information is available from the
Finance Office pages of GCUYou.
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4. Hospitality / Entertainment including Staff Meetings
4.1 Business Entertainment/Corporate Hospitality
The University recognises that there may be occasions when, for legitimate business reasons, it is
appropriate to provide hospitality to external customers or other supporters of the University. On those
occasions it is expected that the purpose of entertaining is to foster new business or to continue existing
business contacts.
Entertainment will not be considered to be legitimate business entertainment if:
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There are no external guests present or the ratio of University employees to externals exceeds
4:1. In terms of qualifying as business entertainment, anyone who is employed in any capacity
by the University does not count as an external guest.
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The purpose of the meeting is primarily social, even though business topics may have been
discussed.
Any entertaining should be approved in advance. Hospitality taking place in GCU should be ordered from
the in-house catering facility using departmental purchasing procedures, therefore does not form part of
the Expense Policy.
The University will only pay costs which are judged to be reasonable. Where costs are considered to be
unreasonable the University may reject claims or exclude items. In those cases, if a University credit card
has been used, the card holder may be required to reimburse the excessive costs. Unreasonable claims
will include those where the food and drink ratio in terms of cost and proportion are not considered to
be appropriate to the occasion.
Twhe provision of any alcoholic drinks must be moderate and be complemented by a selection of nonalcoholic alternatives. The University also expect that staff who consume alcohol for the purpose of
hospitality must have already finished work for the day or not be required to return to work.
Expenses relating to legitimate business expenses are generally not taxable however this may be subject
to review by HMRC with the ratio of University staff to external guests being a critical factor.
Any business entertainment costs should be authorised in accordance with the Delegated Authority
Policy by an approver independent of the event. Where the approver is in attendance, the costs
should be authorised by a more senior authority.
4.2 Non-Business Entertaining
Non-business entertaining is considered as events which take place primarily for the benefit of members
of staff and which may, exceptionally, be paid for from University funds.
The University recognises that there may be some circumstances, such as a retirement celebration or
Christmas lunch, when hospitality may be provided for University employees without the presence of
any external guests. Expenses incurred in this way are normally taxable, although HMRC do allow
dispensation in some circumstances up to a limit of £150 per head per year.
Any entertaining should be approved in advance. Hospitality taking place in GCU should be ordered from
the in-house catering facility using departmental purchasing procedures, therefore does not form part of
the Expense Policy.
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Staff choosing to attend University social functions such as the Graduation Ball shall meet the costs of
these personally. This also applies to all items where an employee of the University would normally have
been expected to pay personally for the cost of goods or services. However, where a member of staff is
specifically required to attend a social function as part of their duties, reimbursement of reasonable
costs may be claimed. Prior approval must be obtained from their Line Manager.
4.3 Entertainment relating to Graduations and School / Departmental Events
Any entertaining, outwith that provided by the University before/ after the Graduation Ceremony,
should normally be restricted to the Honorary Graduate, two external guests and two members of
University staff.
Entertainment provided at School / Departmental events must be reasonable taking into account the
number of staff members attending.
The provision of any alcoholic drinks in relation to entertainment provided in 4.3 must be moderate and
be complemented by a selection of non-alcoholic alternatives. The University also expect staff who
consume alcohol for the purpose of hospitality, do so at a reasonable level, and should normally have
already finished work for the day or not be required to return to work.
4.4 Refreshments Supplied During the Course of a Meeting
It is permitted to provide refreshments (e.g. sandwiches, biscuits, hot or cold non-alcoholic drinks) where
this is considered to be necessary due to the length or nature of the meeting. This should be ordered
from the in-house catering facility using departmental purchasing procedures, therefore does not form
part of the Expenses Policy.
5. Travel and Accommodation
5.1 General
Travel and accommodation must be booked through the University’s appointed agent before travelling
and the Travel and Accommodation Policy applies.
5.2 Travel to be reimbursed through an expense claim
The University has an appointed travel agent responsible for booking all travel on behalf of University
staff. On occasions, staff may need to be reimbursed for travel which cannot be booked through our
travel agent, for example a taxi to and from an airport. Such incidental travel expenses should be
reimbursed through an expenses claim.
5.3 Use of a Private Car
Use of a private car is allowed if there are a number of passengers, heavy equipment has to be carried,
or the destination is not well served by public transport (requirement to make multiple connections or
remoteness of destination).
For mileage claims in excess of 100 miles per round trip, the claimant will be restricted to economy class
rail fare.
Employees must ensure that they are licensed and insured to permit their vehicle to be used on
University business. The University will not accept liability for any consequences arising from failure to
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do so. The University reserves the right to request copies of insurance certificates or alternative evidence
of insurance cover and a system of random checks will be carried out.
No discretion exists to pay higher mileage rates than those currently in force, or to pay for fuel, except
where a hired vehicle has been used on University business. The current HMRC mileage allowance rate
is 45p per mile. No income tax liability should arise on those claiming mileage whilst using private cars
for business journeys as the rates paid by the University are within HMRC guidelines. Where total
mileage claimed in the tax year exceeds 10,000 miles, an assessable benefit may arise.
Full details of the journey, including date, reason for journey, starting points and destinations, should be
shown in the appropriate columns of the mileage section in iExpenses or on the Expenses Claim Form.
Parking costs incurred in the course of travelling away from home or (where applicable) the normal place
of work in the performance of the duties of employment may be claimed.
A Department may not pay the cost of any individual University Employee's parking permit.
The University will not reimburse parking fines and other fines for road traffic offences incurred by
University employees whilst on University business. This rule applies both to University employees
driving University vehicles and University employees using their own/hire vehicles on University
business.
5.4 Hired Vehicle Expense Claims
Expenses claims arising from the use of University and Hired vehicles must be confined to the
reimbursement of business expenses only.
If the employee is required to pay for fuel then reimbursement of fuel costs on production of receipts
should not give rise to any tax liability. This is provided that no private mileage is covered. No liability will
fall on the employee if the cost of any fuel used is included in the contract hire - as this will be met by
way of a University Purchase Order.
Where a cost has been incurred that can be attributed to an element of private motoring, these costs
should not be claimed.
5.5 Taxi Hire
Taxis are hired from within the University through the Facilities Management agreement with the Taxi
Owners Association (TOA). A member of staff requiring a Taxi for University business asks the nominated
contact in their department to order the Taxi, or if outside office hours, the receptionist at the George
Moore Building.
The use of Taxis to take employees home after working late after 9pm is only allowed in exceptional
circumstances, and not as a regular arrangement. Heads of Department/Division are required to approve
these exceptions. Note these costs may be considered to be Taxable Benefits in Kind by HMRC unless
stringent conditions are met.
6. Subsistence (e.g. Meals/Snacks)
Employees, who are required to travel in the UK on University Business in the course of their work, are
entitled to a meal allowance for each day whilst away from both home & their normal place of work.
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The UK daily rates are:
Conditions
More than 10 miles from home & normal place of work and absent from each for
between 5-8 hours spanning a normal meal time.
More than 10 miles from home & normal place of work and absent from each for more
than 8 hours spanning two normal meal times.
Maximum Daily Rate
£20
£40
For New York, the daily rates are:
Conditions
For each 24 hours
Over 5 hours but less than 10 hours
Over 10 hours but less than 24 hours
Maximum Daily Rate
$102.50
$31
$76.50
Subsistence payments in relation to travel overseas (outside New York) are paid at the HMRC worldwide
rates.
Subsistence rates for all destinations can be obtained from the ‘Policies & Guidelines’ section on the
Finance Office pages of GCUYou.
All claims must be supported by vouchers/receipts. Cash is not advanced to employees prior to the
expenses being incurred.
Reimbursement of the cost of any alcohol included will only be considered where it is appropriate to the
setting of the occasion e.g. a glass of wine or a beer consumed with a meal or snack. Tips and service
charges will be reimbursed provided they are commensurate with the cost of the meal and the cultural
environment incurred.
7. Courses & Conferences
Courses and Conferences will only be approved where these are relevant to the performance of the
employee's duty.
In the following cases there may be a tax liability on the employee where attendance was:
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Given as a reward
For personal education
The costs of Department training and seminar days need to be approved by the relevant member of
Executive if the costs are expected to exceed £200 per attendee or £1,000 in total. Any expenses
incurred as a result of "away day" training and "team building" events must have prior approval of the
Executive Member.
8. Home / Personal Mobile Telephone Expenses
Only in exceptional circumstances and with the approval of the Principal, are employees allowed to seek
reimbursement of business calls made using their home and mobile telephones. Claimants must attach
itemised statements in support of claims for business calls. Business calls must be identified on the
itemised statements.
The cost of personal calls must be deducted from the total amount of each bill and only the net amount,
representing business calls (and the VAT thereon), should be included on the expenses claim.
Where the University has agreed to pay a proportion of the employee’s rental costs, the expenses claim
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should comprise business calls plus the agreed proportion of rental, plus the proportionate amount of
VAT.
The amount of rental reimbursed will be subject to tax and national insurance contributions deductions
as the amount reimbursed is regarded as a taxable benefit.
9. Mobile Phones Provided by the University
9.1 Principles
A business case can be made for mobile phones where the following, but not exclusive, operational
needs exist:
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‘on-call’ duties out with normal working hours
dealing with emergencies
specific operational needs
9.2 Procedures
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A written case must be submitted to the Budget Holder stating the requirement of a mobile
phone and those individuals who will be authorised to use it.
If approval is given, the member of staff should contact the Information Services Department,
who will advise on appropriate technical and services specifications.
Staff who have mobile phones will be required to make a contribution for any personal calls.
The cost of personal calls should be estimated by the mobile user and a reimbursement made to
Finance. It is acceptable to expand the estimate to cover a 3 or 12 month period and make the
contribution on this basis.
10. Professional Subscriptions
The University does not normally pay professional membership fees /subscriptions for individual staff
members. The only instances in which prior approval will be given by the PVC, Executive Dean or the
Head of Department as appropriate is when either it is a legal requirement of the post holder or where
the claimant is paying for an institutional membership i.e. as the University’s representative to that body.
Full details, including the name of the relevant professional body to which payment has been made, and
the exceptional circumstances supporting the claim, are both required to be entered in iExpenses or on
the Expenses Claim Form.
Departmental records must be kept for such memberships to enable value for money appraisals to be
carried out on this type of expense.
11. Relocation and Removal Expenses
Where the appointment of a new member of staff necessitates a move of home, the expenses associated
with the relocation and the removal of the personal effects of that member of staff may be paid by the
University. The reimbursement will be in accordance with such schemes as may be approved by the
University Court.
The scheme is administered by the Human Resources Department.
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