Travel and Expenses Policy

1 Contents

2 1. Introduction

1.1 Purpose The purpose of this policy is to set out the procedures that must be followed when making business travel arrangements and claiming for expenses that have been incurred in connection with University business.

The key objectives of this policy are: • To set out the University’s policy relating to business travel and expenses and clearly state the types of expenditure that can and cannot be reimbursed, • To ensure reasonable standards of service, comfort, convenience and safety for those who need to travel on University business whilst achieving best value for money, • To ensure that the University complies with the requirements of the HMRC rules for tax purposes • To define the process for claiming necessary expenses.

Provided that the procedures set out within this policy are followed, no additional tax or National Insurance Contribution liability will arise and staff need not report details of expenses reimbursed within their tax returns.

This policy should be used in conjunction with the University’s SMART Travel Plan which can be found at http://www.bradford.ac.uk/smart-travel/

1.2 Scope

This policy applies to: • Employees of the University; • Students of the University who are required to travel for learning and research purposes; • Other representatives of the University (e.g.honorary fellows) where the travel is directly related to academic (learning and / or research) purposes organised or authorised by the University.

The policy does not apply to:

• Individuals who are self-employed, or work as contractors or consultants for the University; • employees of the University that may be undertaking private work for other organisations, e.g. as a visiting lecturer or external examiner, in which case the end client is responsible for meeting the cost of any travel expenses.

The University will pay for all reasonable expenses incurred by University employees, students and representatives (as defined above) whilst they carry out their assigned duties.

The rules of this policy shall apply to all travel and expense claims. Where funding has been provided by an external funding body and these conflict with the University's travel and expenses policy rules then the University’s policy will have precedence. All payments of expenses are subject to HMRC guidelines.

3 All aspects of the University are expected to implement this policy.

Please note that the University assumes no obligation to reimburse expense claims that are not compliant with these instructions.

2. Making Business Travel Arrangements Each department has different structures in place for organising and booking travel which should be used e.g. some departments have administrators booking all travel, whilst others allow staff to book their own travel.

2.1 Alternatives to Travel

The University is committed to reducing its overall impact on the environment and has set challenging but achievable carbon reduction targets. Travel is a substantial cost to the University and it accounts for a significant proportion of the University’s Scope 3 carbon emissions. All travellers are therefore required to consider the alternatives to travel first, to both reduce cost and to help meet emissions targets: • Always ensure the trip is business critical. There needs to be a compelling reason to travel this may be an overwhelming academic or operational need or a legal, reputational or financial risk to the University if the journey is not undertaken. • Consider if the journey is absolutely necessary. Could the meeting be effectively held in any other way which will result in reduced cost or environmental impact, e.g. telephone / video / web conferencing? • If travelling to the same meeting as colleagues, consideration should be given to car- sharing or train / bus travel.

2.2 Pre-trip approval

The University has a duty of care for its staff and students under the Health and Safety at Work Regulations. These extend to travelling in connection with the business of the University of Bradford, and other legal obligations, e.g. Corporate Manslaughter.

It is ma n da t o r y that travelers m u st notify the University about all overseas travel by completing the Travel Pack prior to their travel date (see section 2.3 below).

To support the University’s SMART Travel Plan, consideration should be given to whether the journey is necessary. Alternative options may be available, e.g. conference calls, video conferencing, Skype, etc.

Journeys will only be approved if they are business critical as part of the University’s measures to control cost.

4 2.3 Travel insurance and risk management

The University will provide all appropriate business travel insurance, including cover for partners/spouse and dependents approved to travel. Therefore, no claims will be reimbursed for insurance policies taken out independently of the University.

The number of business trips undertaken by University employees and students is increasing year on year. Travelling overseas in particular can present increased risks to travellers’ health, safety, and security due to the unfamiliar environment – risks may include exposure to hostile political situations, disease, travel accidents, opportunistic crime, etc.

The University has a Duty of Care to its travellers under the Health and Safety at Work Act and must ensure that it has appropriate processes in place to manage any reasonably foreseeable risks.

Travellers must be able to assess these risks prior to travel and make a judgement about whether there may be a need to change their plans.

2.3.1 Overseas Business Trips In order for the University to identify and manage any risks, travellers must complete the University’s Travel Pack via ServiceNow before each overseas trip. Once approved, the booking can be made through the University’s preferred travel provider\supplier.

The preferred supplier will maintain a travel log, which ensures that:

• The traveller will be covered by the University’s business travel insurance policy. There are no charges to your department for this insurance. The policy provides medical cover and a 24-hour helpline should any assistance be required whilst the traveller is abroad

• If the University knows about your travel plans and the level of risk unexpectedly increases before your departure date the Insurance Officer will notify you so that you can make a judgement about whether you still wish to travel, • If an unforeseeable event occurs whilst you are overseas, the University will be able to locate you and make arrangements to get you home.

When assessing the risks, travellers are advised to consult the Foreign and Commonwealth Office (FCO) https://www.gov.uk/foreign-travel-advice which gives specific travel advice on all countries of the world, including advice on crime, health, terrorism and natural disasters. The FCO is also a useful source of information and advice on practical tips on staying safe, secure and healthy and avoiding problem situations.

Staff and students may also find it useful to check the Foreign Office website which provides comprehensive information on worldwide travel and will help to establish any risks. As the website provides a specific risk rating for each country it can provide useful information to assist in carrying out a risk assessment. You should always be guided by the advice given by the FCO or the University’s Insurance Office.

5 2.3.2 UK Business Trips Travel within the UK does not require the same level of risk assessment as overseas, insurance is in place if the policy allows. Funding approval is still required via the approval for funding form included in the Travel Pack for all UK trips costing over £500.

2.3.3 Driving Cars, Vans, Motorbikes, and Minibuses, etc. In order to drive on University business you must first register with the Insurance Office as an approved driver. This applies to those who wish to:

 Drive University owned or leased vehicles;  Hire vehicles for University business both in the UK and overseas;  Use your private (own) vehicle for University business.

When driving University owned or lease vehicles, the driving licence summary document requires completion, which can be obtained from the DVLA website.

Drivers using their own private vehicle on University of Bradford business must ensure they have a “business use” extension on their own personal motor insurance policy, as they are not covered under the University's motor insurance policy. The mileage allowance paid by the University includes all actual and incidental costs involved in running a vehicle, including an element for motor insurance. The driving licence and summary document (if applicable), a copy of the insurance certificate and the MOT certificate, where applicable, should be provided to the Insurance Office when registering as an approved driver.

Please note that it is the driver’s responsibility to ensure they comply with DVLA regulations and only drive a category of vehicle that is included on their driving license. For further information please see the DVLA website.

Please refer to Driving at Work policy.

2.4 Approved methods of booking travel When booking travel use your common sense and remember that the objective is to get to your destination in the most expedient, but cost effective way possible, whilst having regard for personal safety and the impact on the environment.

Before you make any bookings, please check and make sure that the budget holder will approve the trip and the arrangements comply with this policy/guidance. Remember, formal funding approval is required via the approval for funding form included in the Travel Pack for all Overseas trips and UK trips costing over £500.

The travel booking portal will allow self-service booking and approval up to a maximum of £500 for UK business trips. Approval should be sought from line manager/budget holder prior to making formal booking.

The University appoints an approved travel supplier which should be used for all travel bookings. Using this supplier should help you achieve value for money, and allow the University to measure its carbon footprint levels against agreed government targets.

6 2.4.1 Use of approved supplier - flights, trains, ferry, hotels, overseas car hire Flight, train, ferry, overseas car hire and hotel bookings should be made with the University’s approved travel agent.

Bookings can be made using the approved agent’s online booking tools, or by contacting their travel desk. Contact details, procedures and booking tools can be found on the University’s business travel and accommodation page on the Purchasing Services website. Login details can be obtained from the Purchasing Office. http://www.brad.ac.uk/purchasing/internal/contract- agreements/travelaccommodation/

The online booking tools should be used for rail journeys, hotels and flights. The tool will allow you to compare all available options including low-cost operators and will usually match the best available rates offered by the airline, train operator or hotel.

Carbon emissions can be measured for all trips booked with the approved supplier.

2.4.2 Use of approved suppliers – UK car hire UK car hire bookings must be made with the University approved supplier. This agreement offers excellent value for money and carbon emissions can be measured for all trips booked with this supplier. Please be aware that if your return journey exceeds 100 miles it is often cheaper to use a hire car rather than your own vehicle.

Details for making bookings can be found on the Purchasing web pages; http://www.brad.ac.uk/purchasing/internal/contract-agreements/carhire/

2.4.3 Permitted exceptions to using the approved supplier It is recognised that there will be occasions where the approved supplier is unable to make your travel arrangements. Permitted exceptions to using the approved supplier include:

• Where travellers are attending a conference and hotel accommodation has been pre- arranged at a more cost effective rate by the organizer;  Internal flights and accommodation within foreign countries that cannot be pre-booked through the approved Travel management Company (TMC);  Trips requiring complex or specialist services not available through the approved supplier.

The University encourages staff to book all travel and hotels through the approved suppliers. Staff who travel a significant amount should request a purchase card, which can be arranged, with approval, through the Purchasing Office. Staff should claim expenses only as a “last resort”, with a rational being provided as to why the approved travel supplier was not used. This needs to be authorised by the relevant Dean/Director. Without this the expenses will not be paid. Please note that the University is currently unable to calculate the carbon emissions for the trip if you claim on expenses.

2.5 Travelling with a companion A companion (i.e. spouse, partner, family member or friend) may travel with a University employee on a business trip. This is acceptable as long as the partner does not travel at the University's expense.

7 The partner's travel costs must be invoiced separately and paid for privately. This can be arranged by contacting the University's approved supplier, who will book the entire trip but ensure that the University is invoiced only for the employee's travel costs.

If any additional expenses are incurred during the trip and the receipt/invoice includes both partner and employee travel costs, the employee should settle the total bill and claim back only the proportion of the cost that relates to their business expenses.

In some circumstances it may be necessary for breastfeeding mothers to travel with their dependent(s) to enable the breastfeeding to continue. In these circumstances, the University will reimburse any costs incurred. In these cases, please ensure you have discussed and agreed this with your manager prior to travel and ensure booking arrangements are made at the same time as your own. Receipts must be presented for any additional costs incurred.

2.6 Combined business and personal trips Combined business and personal travel is acceptable where the traveller meets all of the costs relating to the 'personal' element of the trip. For example; some staff whilst attending an overseas conference may wish to extend the trip to include a holiday.

Business trips must not be planned solely for the purpose of facilitating personal travel.

The University’s travel insurance policy includes cover for personal travel when connected to a business trip, providing the duration of personal stay does not exceed the duration of business stay.

2.7 Commuting Staff and Students cannot claim for commuting from home to their normal place of work.

2.8 Undergraduate External Examiners Where Undergraduate External Examiners are paid mileage/ travel costs to attend the University then the expenses that are paid for traveling to the University are taxable. This is a specific HMRC rule.

3. Business Travel Rules This section provides the rules on the most common situations however in the case of unusual expense claims the Director of Finance/ Deputy Director of Finance should provide guidance.

3.1 Air Travel

Expense Item University Policy Receipt or allowance

8 Flights Internal flights (i.e. UK mainland) are only permitted if they are (UK Internal) cheaper than the rail equivalent or where they are the only practical alternative

Please use the approved supplier to book flights

Economy class is the only class permitted for internal flights. Business Class and / or First Class are not allowed.

Flights (Overseas) Only the approved supplier can be used to book flights. The default class of travel should be Economy with the following exceptions:  Premium Economy can be used where the flight is 7+ hours, one-way  Business class can only be used in exceptional circumstances where flights are 8+ hours in a single flight. Prior authorisation from your Dean/Director is required in advance , with a clear rationale to justify the class of travel. The most direct method of travel should be used.

First Class is not allowed for any flight.

Flight Upgrades Upgrades at the University's expense are not permitted and claims will not be reimbursed. Travellers may upgrade at their own personal expense.

Baggage Charges The correct number of bags / cases should be added during the flight booking process. If you are required to transport University equipment, etc. please consider shipping in advance wherever practical and time permits. Travelling with items of high value specifically personal possessions is discouraged, but if this is necessary to facilitate your trip, please contact the Insurance office prior to travelling.

If you unexpectedly have to take extra luggage, e.g. research equipment, please submit a claim for actual expense incurred.

Excess Baggage Claims will not be reimbursed. Please weigh your luggage prior to Charges (at check-in) check-in to ensure you are within the airline's weight allowance.

Lounge Access Lounge access will not be reimbursed.

Seat Reservation Claims will not be reimbursed. Seat reservations should be Fees made during the flight booking process.

3.2 Rail Travel

Expense Item University Policy Receipt or Allowance

9 Rail Travel (UK) Please use the University approved supplier and online system to book UK rail travel.

Standard class must be used for all journeys. First Class travel may be authorised where it is more cost effective, if the cost is within a maximum of £15 for a comparable single journey or where there is a clear business need to facilitate effective working. This must be authorised by your Dean/Director in advance.

Please book as far in advance as possible to get the cheapest rates (tickets are released 12 weeks prior to departure).

Only in exceptional circumstances, e.g. if travel is an immediate requirement or due to a change in journey will claims for rail travel be reimbursed.

Rail Travel (Overseas) Wherever practicable and more cost effective, please use the approved supplier to book overseas rail travel.

If rail travel has to be organised whilst overseas, please pay for this locally using a University purchase card (if held). If you do not hold a purchase card, please submit a claim for actual expense incurred.

Standard (second) class is normally the maximum payable.

Wi-Fi use on train Where the train operator charges for the use of Wi-Fi, this will be reimbursed where it is used for University business purposes. Please pay using a University purchase card (if held) or submit a claim for actual expense incurred.

3.3 Cars/Taxis 10 Expense Item University Policy Receipt or Allowance

Business Mileage For business journeys by car that exceed 100 miles (round trip, Allowance: Car: 45p / (car/cycle/motorcycle) returning same day), it is usually cheaper to hire a car from the mile up to 100 miles approved supplier please consider this option first if practical. and 23p per mile thereafter. For round trips under 100 miles, please use your own vehicle and submit a claim for the shorter of ‘home to destination’ or Cycle: 23p / ‘normal place of work to destination’. mile

The driver's insurance policy must cover business use in order Motorcycle: for a private vehicle to be used. 23p / mile

Mileage for journeys should be the actual miles travelled and can be checked by using the AA Route Planner http://www.theaa.com/route-planner/index.jsp

Claims for using a private vehicle to transport heavy and or commercial goods around campus will not be reimbursed. Please use the portaging service. If travelling off campus you will need to check and confirm with your own insurer that you will be covered for this.

Please refer to Driving at Work policy.

Passenger Mileage When transporting colleagues to a business event in a private Allowance: Allowance car, the vehicle owner may claim a passenger allowance 5p / mile regardless of the provided they are taking at least one passenger in their vehicle. number of passenger Please submit a claim for the allowance permitted.

Car/Minibus hire (UK) Please use the approved supplier to book a vehicle. The standard N/A class of hire vehicle is a 1.6 litre mid-size vehicle. Full-size vehicles or MPVs should only be hired to accommodate four or more people plus equipment. CO2 efficient vehicles are recommended.

The hire of sports, convertibles and luxury / executive cars is prohibited.

Please adhere to the terms and conditions supplied to you from the hire company at all times.

11 Car hire (Overseas) Wherever practicable, book the vehicle prior to the business trip, N/A using the preferred supplier.

If car hire has to be organised whilst overseas, please pay for this locally using a University purchase card (if held). Otherwise, please submit a claim for actual expense incurred. Receipt required

The standard class of hire vehicle is a mid-size vehicle. Full-size vehicles or MPVs should only be hired to accommodate four or more people plus equipment, etc.

The hire of sports, convertibles and luxury / executive cars is prohibited.

Where possible, please ensure you refuel all hire vehicles prior to return to avoid additional charges. Fuel only When refuelling a hire car please submit a claim for actual Receipt required expense incurred. Receipt required. Parking charges Please submit a claim for actual expense incurred.

Parking fines will not be reimbursed.

Fines for Road Traffic Act Claims will not be reimbursed. N/A offences, e.g. speeding, driving in restricted access areas, etc.

Tolls and Congestion Zone Please submit a claim for actual expense incurred. Receipt required if charges available

Taxis (UK) When travelling, please use the bus service wherever N/A possible. If travelling locally and a taxi must be used, this can be booked via the University Reception.

Taxis must not be used where the trip distance exceeds 10 miles unless it can be demonstrated that it is the best value option or exceptional circumstances apply, e.g. staff working unusually late (after midnight) or travelling back late from a University business trip or due to Health and Safety reasons. These may be reimbursed at the line manager's discretion.

Taxis (Overseas) Please submit a claim for actual expense incurred. Receipt required

Chauffeur driven cars Claims will not be reimbursed unless approved in advance, e.g. for N/A VIPs.

12 3.4 Buses/Trams/Coaches/Ferries/Trams/Underground/Cycles

Expense Item University Policy Receipt or Allowance

Bus/Tram /Coach Travel Please submit a claim for actual expense incurred. Receipt required (UK)

Bus/Tram /Coach Travel Please purchase tickets locally using a University purchase card (if Receipt required (Overseas) held). Otherwise, please submit a claim for actual expense incurred.

Ferries / Hydrofoils Wherever practicable, please use the approved supplier to book travel. Alternatively pay for this locally using a University purchase card (if held).

Otherwise, please submit a claim for actual expense incurred. Receipt required Claims will only be reimbursed for standard class.

Travel Cards, e.g. Cards may be purchased where it is more economical than Receipt required Plusbus, Oyster cards purchasing individual tickets. Please submit a claim for actual expense incurred.

Claims for use of a personal travel card on University business will only be reimbursed where the cost of the business journey can be split out and evidenced by a receipt.

Cycles Mileage Rates 23p per mile

13 3.5 Accommodation/Hotels/B&Bs

Expense Item University Policy Receipt or Allowance

UK Accommodation Please use the approved supplier to book UK accommodation N/A (hotels, B&Bs, guesthouses) The following costs act as a guide only, but prior authorisation should be sought if exceeded:

In exceptional circumstances, more expensive accommodation may be permitted. This should be agreed prior to booking with your Line Manager/budget holder.

If you are staying room only, you may claim the cost of breakfast within the meal limits set out in this policy.

Overseas Please use the approved supplier to book overseas N/A Accommodation accommodation using a University purchase card if cheaper.

The cost of overseas accommodation varies enormously. The University will allow bookings to be made in hotels of a reasonable standard with due consideration to the country, location, convenience for work, safety and value for money. If in doubt seek approval from your Line Manager.

14 Staying with Please buy the host a small gift or meal in recognition of the Not to exceed £25 per Friends/Family hospitality. person. Receipt(s) required

Personal Incidental This may be claimed where it has been strictly necessary to Not to exceed £5 per Expenditure (UK) purchase incidentals e.g. laundry, private phone calls. night

Personal Incidental This may be claimed where it has been strictly necessary to Not to exceed £10 per Expenditure purchase incidentals e.g. laundry, private phone calls. night (Overseas)

Minibars Claims will not be reimbursed. N/A

Gyms, Spas Claims will not be reimbursed. N/A

Cable TV/ Sky/ Claims will not be reimbursed. N/A Movies

Room upgrades Claims will not be reimbursed. N/A

Telephone calls - Claim as part of Personal Incidental Expenses. State on the claim N/A personal form that the call is personal.

Telephone calls - Business calls can be reclaimed. Please submit a claim for actual Receipt required business expense incurred. State on the claim form that the call is business related.

Internet / WIFI These will be reimbursed if the internet is used for University Receipt required charges business. Please submit a claim for actual expense incurred.

Tips / service charges Where a gratuity / service charge is included in the bill then it N/A will be reimbursed.

Unless this is customary, other tips are at the discretion of the diner and claims will not be reimbursed. These form part of the Personal Incidental Allowance which can be claimed when staying overnight.

15 3.6 Meals

Expense Item University Policy Receipt or Allowance

Breakfast / The cost of meals may be claimed if a business trip takes you away Receipt required. Lunch / Dinner from your normal place of work for a period of more than 5 hours, but does not involve an overnight stay. Please submit a claim for actual expenses incurred which should be within the maximum limits below:

Breakfast £10.00 Lunch £15.00 Dinner £25.00

Breakfast costs can only be claimed if the journey start time is before 7:00am.

If your claim exceeds the above limits, the University will pay the maximum limit only. A supporting receipt must be submitted to show that the amount has been spent in full.

Claims will not be reimbursed if you are staying away overnight and your accommodation rate includes the cost of breakfast /dinner etc. Alcoholic drinks Claims will not be reimbursed, with the exception of one alcoholic N/A drink with an evening meal and it is within the above limits. It is the traveller's responsibility to comply with current drink-drive limits and other relevant legislation.

Other Drinks / Claims will not be reimbursed unless they form part of the above N/A Snacks whilst breakfast / lunch / dinner limits. Travelling

Service Charges /Tips Where a gratuity / service charge is included in the bill then it will Receipt required be reimbursed.

Unless customary, other tips are at the discretion of the diner and N/A claims will not be reimbursed.

3.7 Other Expenses

Expense Item University Policy Receipt or Allowance

Telephone Calls Please submit a claim for actual expense incurred. Itemised bill required with (Business) business phone calls highlighted.

Phone line rentals Claims will not be reimbursed. N/A

Internet Usage at Can only be claimed where the bill separately identifies Itemised bill required Home/Home the amount of University business use. with business usage broadband highlighted.

16 Wi-Fi connections in Can only be claimed where the bill separately identifies Itemised bill required internet cafes and the amount of University business use. with business usage similar highlighted.

Pay As You Go Handsets Claims will not be reimbursed. N/A

Pay As You Go Top Ups PAYG top ups for up to £10 will be reimbursed where the phone is £10.00 based on being used solely for University business. receipt.

Couriers Please use the approved supplier. N/A

Childcare Claims will not be reimbursed. N/A

Kennelling/ Cattery Claims will not be reimbursed. N/A Costs

Travel insurance Claims will not be reimbursed as all business travellers are covered N/A by the University's business travel insurance. Please complete the University's travel pack to obtain cover.

Visas and vaccinations Claims will be reimbursed where the visa or vaccination is Receipt required. required specifically for a business trip. Please submit claim for actual expense incurred.

Equipment The purchase of equipment on expenses and then reclaiming the amount must not be done. The University has contracts to purchase equipment with many suppliers, and the purchases can easily The purchase of books, subscriptions, Books software and lots of miscellaneous items must be done through the normal University purchasing channels. These methods include Subscriptions Subscriptions that are ex officio (i.e. associated with a role rather than an individual) will be paid by the University. Personal subscriptions will not be paid. Subscriptions are viewed as taxable benefit by HMRC unless the society, club or body appears on “List 3”. If any tax benefit arises then it will be borne by the University for

4. Advances

4.1 Travel Advances Advances to Staff and Students for travel and subsistence must be jointly authorised by a Line Manager/Budget Holder and the Director of Finance or nominee. Within one month of the trip being completed, the receipts must be submitted and any unspent balance repaid or claimed. Under no circumstances will a second advance be approved when the repayment of an earlier advance for an individual is still outstanding.

17 4.2 Currency Advances Where a member of staff wants an overseas currency (e.g. USD) then they can request the amount as an Advance in accordance with section 4.1. Once the trip is complete then any surplus currency should be returned to the Finance Directorate Cash Office.

5. Trip Cancellations, Refunds and Compensation for delays

5.1 Cancellations Where it is no longer possible to take a business trip, the traveller is responsible for notifying the travel supplier. This should be done as soon as possible to avoid cancellation charges.

The University will not reimburse the Faculty or Directorate for cancellation charges unless exceptional circumstances apply when a claim may be made on the travel insurance policy.

5.2 Refunds for unused tickets Unused tickets must never be destroyed as refunds are usually possible (subject to the type of ticket purchased and any ticket rules/restrictions).

The travel supplier used to purchase the ticket, can be contacted directly to arrange a refund. The unused ticket will need to be returned to them in order for them to organise a refund. The refund will be credited to the original account used to pay for the trip.

In the event the trip has been arranged directly with an alternative supplier and paid for by purchase card, please contact them directly to find out whether a refund is possible. The refund must be credited to the card used.

5.3 Compensation for delays Train operators and airlines usually compensate passengers for significant delays. The compensation amount will depend upon the length of the delay. Information about the amounts payable can be found on the operator’s website.

Where the approved travel supplier has been used to purchase the ticket, please contact them directly. The original ticket will need to be returned to them in order for them to organise the compensation. The operator will check their running log to verify the length of delay and issue the appropriate compensation to the approved supplier. The approved supplier will notify the traveller once this has been received and the credit note will be issued by the supplier.

In the event the trip has been arranged directly with an alternative supplier and paid for by University card, the traveller will need to apply for the compensation and the refund must be credited to the card used.

18 6. Expense Claims Staff should book all travel and hotels through the approved suppliers subject to the permitted exceptions. Staff should claim expenses only as a “last resort”.

The University will reimburse the actual cost of expenses incurred wholly, exclusively and necessarily in the performance of the duties of an employee’s employment.

6.1 Expenses forms If a person needs to claim expenses then they should complete the official expenses form available from the Finance Directorate web-site at:

http://www.bradford.ac.uk/finance/financial-information/useful-forms/

Please complete your expense claim form clearly and correctly. Incomplete or unclear expense claim forms will be returned for re-submission. It must be signed by the claimant.

The form with receipts firmly attached (or attached separate sealed envelope) should be submitted for approval by your line manager who certifies the expense forms. The certified form should be forwarded to the Finance Directorate Creditor Payments Team.

6.2 Claim deadline Staff must submit expense claims within 3 months of the expense being incurred. Any claims submitted after this deadline will not be reimbursed.

6.3 Authorisation of Expenses Expense forms cannot be self-authorised. Expense claims can only be authorised by a more senior budget holder – this is usually the claimant’s line manager. The authorisation confirms that

• Any journey taken was authorised and necessary • Expenses were properly and necessarily incurred on University business in accordance with policy.

6.4 Foreign amounts When you incur costs in a foreign currency e.g. not GBP, then you should record the currency amount and the sterling amount. You should use the actual exchange rate you obtained (supported by bank/credit card statement or Bureau de Change receipt) to convert the currency to GBP. If this is not available then please use a currency converter on the web as an approximation.

19 6.5 Receipts All items included on an expense claim form must be supported by a valid receipt. A valid receipt should, wherever possible, include: • Vendor address and/or name; • Breakdown of items (+ VAT breakdown if applicable); • Date of transaction; • VAT registration number (if applicable); • Total amount due.

Please note, credit and debit card transaction receipts (i.e. from handheld PDQ or ‘chip & pin’ machine) are not considered valid receipts.

Photocopied receipts or photographic evidence of purchases are not acceptable. Printouts of online bookings with full details and costs of items purchased can be submitted.

In circumstances where a printed receipt is not available, handwritten receipts produced by the vendor are permitted, but should be on headed or stamped paper clearly stating the supplier details, date of transaction and list the details of the items purchased.

Original receipts should be sent with the claim to the Payments Team.

6.6 Allowances The University operates a receipts based system of expense reimbursement. It does not pay “expense allowances” or “per diems” or “round sum amounts”.

6.7 Payment Expenses are normally paid within one month once the authorised claim has been received by the Creditor Payments Team. Payments are paid by BACS. If any of the expenses being claimed are taxable then they will be paid monthly with your salary.

7. Definitions

7.1 Business travel A necessary journey, undertaken by an employee, to carry out his/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 between home and a temporary workplace or travel between two temporary workplaces is considered business journeys.

7.2 Commuting A journey undertaken by the employee, usually from home to the normal or permanent place of work. The normal place of work is usually defined in the employees’ contract of employment.

20 7.3 Travellers This term is used throughout this document and refers to the individuals covered by the policy, as defined in section 3 - ‘Scope’.

21