Claim Form Notes
NOTES ON COMPLETION OF EXPENSES CLAIM FORM
General
All claims must meet the fundamental rule that they are wholly, exclusively and necessarily incurred in carrying out the performance of your duties. Claims made that later prove to be wither disallowed or taxable may incur further tax, penalties and interest levied by HM Revenue & Customs.
All claims must be accompanied by a receipt. It is preferable if copies of receipts are submitted with your claim. Original receipts should be retained by you as they cannot be returned.
Please remember to complete each claim form in full and to sign where indicated. Incomplete or unsigned claim forms cannot be processed and may cause a delay when reimbursing your expenses.
Expenses must be claimed no later than two months from the date that the costs were incurred. It is good practice to submit expense claim forms on the same frequency as your timesheets (i.e. weekly/monthly) to allow time for processing and for any discrepancies to be addressed in good time.
Travel
Travel costs are only allowable if they are clearly incurred for business purposes.
Travel costs incurred from home to your workplace are only allowable if your workplace is deemed as temporary. A workplace is not deemed temporary if attended for a period of more that 24 months, or if you have a single place of work for the entirety of an employment. Further guidance on whether your workplace may be regarded as temporary can be sought at www.hmrc.gov.uk.
Subsistence
Subsistence; Rent; Hotel and Incidentals are only allowable if travel is allowable.
This can only be a maximum of £5.00 per day without a receipt, or actual costs incurred with receipt. Any receipt showing restaurant "covers" in excess of one person should be reduced proportionately.
Rented Accommodation
If you have to rent accommodation away from your home address, in order to carry out your contract, you may be able to claim a proportion of certain items such as rent and utilities. Please contact us for further advice.
Hotel
All 'reasonable' costs are allowable providing you have a permanent residence elsewhere and the fundamental rules regarding attending a temporary workplace are satisfied.
Incidentals
Associated with overnight stay at £5.00 per night, not claimed elsewhere.
Telephone
Business calls are allowable if made from your home telephone. To claim these costs a copy of your phone bill is required with the relevant charges highlighted and entered on to your expense claim form. This procedure should also be followed for mobile telephone calls. No line rental, monthly fees, 'Pay As You Go' costs are allowable.
Entertainment
Entertainment is not allowed.
Mileage Allowance
Business miles only are allowable, and must be accompanied by a daily log of journeys.
Mileage Rates
Cars and vans (Regardless of engine size)
First 10,000 miles in tax year 40p per mile
Each additional mile over 10,000 miles 25p per mile
Motorcycles 24p per mile
Bicycles 20p per mile
Other Expenses
If you are unsure whether a cost that you have incurred can be claimed as an expense, please contact for clarification.
|