Expenses

All expenses must be supported by the correct receipt and appropriate evidence.

If you do not have a receipt for an expense, you may submit other equivalent evidence that the cost has been incurred such as:

• a bank statement
• an email
• a screen shot of the charge when paying online or by smartphone

The evidence must show the amount, the date of purchase and the name of the payee.

Where a receipt or equivalent evidence cannot be provided you must attach manager approval as a ‘Missing Receipts Declaration’.

If the amount is over £250.00, the receipt must show the VAT amount separately.

Bus fares

To claim for bus fares you must provide:

• the business purpose of each journey should be entered in the ‘Justification’ box. For example, meeting with client
• bus ticket receipt

Car parking

Parking can only be claimed if it relates to a business journey. Parking at your official work base is not claimable. Parking fines cannot be claimed.

To claim for car parking you must provide:

• car parking receipt
• VAT receipt if the parking costs more than £25

If the parking relates to a hotel stay then it must be itemised separately on the bill.

Children’s activities, visits or special events

To claim for items for children’s activities or special events you must provide:

• VAT receipt
• sufficient information as to the items purchased
• business purpose

If claiming for a meal whilst out with a young service user the expenses should be claimed under separate costs. Your cost must come under ‘Subsistence’. The young service users cost should come under ‘Children’s Activities/Visits/Special Events’.

Client contact visits

If an employee claims for food and drink for themselves during a client contact visit, the employee should include information about:

• the business purpose
• what costs were for the service user
• what costs were for the employee

For example, £4 for a sandwich and drink for me. £8 meal for the service user.

If claiming for drinks only whilst out with a client, the whole cost needs to come under ‘Client Contact Visit’.

If claiming for a meal whilst out with a client, your cost must come under ‘Subsistence’ and the clients cost should come under ‘Client Contact Visits’

Congestion and Low Emissions (ULEZ) charges

To claim for congestion or ULEZ charge, you must include:

• a receipt
• the business purpose of the travel, in the ‘Justification’ box. For example, meeting with a client

Food and drink

To claim for food and drink, you must include:

• your duty start and finish times
• VAT receipts
• reason for expense

Food and drink can also be paid for with a purchase card (P-Card) with evidence uploaded to Barclays Spend Management System.

Hospitality

To claim for hospitality, you must include:

• evidence demonstrating budget holder authorisation
• VAT receipt
• business purpose

• names of everyone involved and the organisations represented

The claim must not exceed £40.00 per person.

Medical certificates

If claiming for medical certificates please provide:

• sufficient information as to why this being claimed
• evidence of manager approval

Mileage

To claim for mileage you must provide:

• a clear business purpose, for example, meeting with a client
• one or more VAT receipts for fuel purchase. The overall value should add up to at least one third of the total claim
• for petrol and diesel vehicles, you must provide fuel purchase VAT receipts for at least 1/3 of the cost of your mileage claim
• for electric and plug in hybrid vehicles, you do not need to provide a VAT receipt, but you must provide evidence of the number of miles being claimed, for example by including a Route Planner. You must also attach confirmation from your Line Manager approving the mileage (such as a copy of an email).
• journey details. If multiple locations are visited these must all be listed
• if claiming for additional passenger miles, you must enter your passenger’s employee number in the ‘Justification’ box

Please ensure that the correct mileage expense type is selected from the drop down list, as this will affect the rate at which the mileage is paid.

Mobile and telephone calls

To claim for mobile and telephone calls, an itemised bill must be included showing which calls are the business calls. Line rental cannot be claimed.

Oyster card top up

Along with information on dates and locations, you should include one of the following as evidence:

• a receipt for the top up
• a screenshot of the online account that was charged

Professional association subscriptions

To claim for professional subscriptions and fees, you must include:

• manager approval in line with our Travel and Expenses Policy (PDF, 283KB)
• proof of expense, such as VAT receipt, confirmation of payment letters and bank statements. Renewal letters, direct debit schedules and invoices are not proof of payment and are therefore not sufficient evidence that cost has been incurred
• the name of the issuing body should be included in the justification box. The issuing body must be on HMRC’s list of approved bodies for the cost to be exempt from tax and national insurance contributions. Where professional fees are reimbursed that are not on HMRC’s list, details will be included on your P11D and be subject to tax and national insurance contributions.

Taxi fares

To claim for taxi fares you must provide:

• details as to why public transport was not used
• the business purpose of this travel, for example, meeting with client
• VAT receipt

Tolls

To claim for toll charges you must provide:

• a receipt if provided. Not all tolls provide these
• the name of the toll road

Wi-Fi session at an airport or hotel

Ensure you have provided sufficient information as to the business purpose of this expense, in the ‘Justification’ box. You will also need to provide a receipt, confirmation of charge email or bank statement to show the cost has been incurred.