The University will reimburse employees costs incurred wholly and necessarily in the course of their duties or conducting University business; and in compliance with HMRC legislation and Sponsors' Terms & Conditions.
Key principles
All expenses must be incurred in accordance with the following five key principles.
1. Best use of University funds
Expenses are only to be incurred and reclaimed by employees, where:
- the expenditure is the best way of achieving the proposed objectives
- appropriate prior authorisation has been given
- they comply with research sponsors’ and funding bodies’ terms and conditions if these are more prescriptive than this policy
- it is not possible or practical for the University to pay for the goods or services directly
2. Evidence of expenditure
Only actual and evidenced costs are reclaimable. Receipts are the principal evidence of expenditure and, if available from a supplier, must be provided. If a receipt is not available, alternative evidence will be required for all items £5 or more.
3. Business purposes only
Expenses may only be reimbursed where the costs are incurred wholly, exclusively, and necessarily in the course of University business. Where business costs are charged to an employee’s personal payment card, the University will not reimburse any interest or other penalties incurred.
4. Value for money
The University’s resources are to be used responsibly and all claims must represent value for money regarding:
Safety and security
Employees should expect to travel and be accommodated in safety with reasonable comfort. When considering whether an expense is appropriate factors such as location, time, and duration, are relevant.
Cost effectiveness
Employees are expected to choose the lowest cost option where it is consistent with the University’s principles and policies on safety, security, and sustainability.
Sustainability
Employees are encouraged to consider environmental impacts and recognise that this may result in using a more expensive form of travel. Typically, this will involve an election to travel by public transport in preference to car or short haul flight(s).
5. Reimbursement not reward
The purpose of the policy is to reimburse staff for legitimate expenses incurred. Employees must avoid incurring any costs that lead to them, their family or friends gaining a financial or other material benefit.
Employees must not claim reimbursement for expenses from the University where they are expecting to be reimbursed by another party, for example, a sponsor or conference organiser. They may claim the difference between the total allowable spend and what the third party is prepared to pay
For more information see
- Downloadable Quick guide to expenses for claimants
- University's Employee Expenses Policy
- Financial Procedures Manual 5b Expenses & Benefits - detailed guidance for Departments