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Purpose

The purpose of this document is to outline the University’s policy on expenses, benefits, hospitality and gifts. The document sets out areas of expenditure that will be funded by the University and identifies areas of expenditure where restrictions are in place or where reimbursement will not be made.

Before incurring any expenditure on behalf of the University it is the responsibility of the claimant to ensure they have read this policy and have understood the nature of what can be claimed   as a legitimate expense.

Scope

These regulations apply to the University, its subsidiaries and branches, both in the UK and elsewhere, (the “University Group”) except where the relevant decision-making body (normally the Board of Directors of the subsidiary company) has indicated otherwise. The main body of this document is the general policy which is applicable across all entities within the University Group. For expenditure incurred by members of staff who are employed by the University’s overseas subsidiaries and branches please also refer to the specific international variations outlined in the appendices and to the specific contractual agreements with individuals.

Note that thresholds and limits given in £ Sterling should be converted to the local currency where appropriate.

The regulations set out in this policy apply to all members of staff of the University who incur expenditure on behalf of the University, its subsidiaries and branches, regardless of the method of payment. These regulations also apply to any non-employees (Campus job workers, students and visitors) who are entitled to claim reimbursement from the University for expenditure incurred on behalf of the University, its subsidiaries and branches. However this does NOT include requests from consultants or contractors for payment for goods or services provided to the University. These must be paid on invoice, processed through the correct procurement procedure; such payments must not be submitted as an expense claim.

The regulations apply regardless of the source of funding for the expenditure. All expenditure is coded to a project, and all projects are University funds (including SDAs); so adherence to these regulations is mandatory. Failure to comply with these regulations may be regarded as a disciplinary offence.

These regulations must be read alongside related policies that operate in conjunction with this policy, including the Financial Regulations, Finance Manual and Procurement Policy.

If you have any queries relating to these policies, or issues that you consider are not covered in this document, you should refer the matter in the first instance to the Head of Transactional Services then to your Head of School, Function or equivalent.

All expenditure must be supported by an itemised receipt.

In exceptional circumstances where it is not possible to obtain a receipt the expenditure must be approved by Head of School or Function. Payment of these items will only be considered for small values and will only be reimbursed at the discretion of the Finance department.

The University reserves the right to make changes to these policies from time to time in accordance with current employment law legislation. Employees will be notified of any amendments via the Finance Website

The latest version is always available on the Finance website & the Expenses portal in Unit 4 BusinessWorld (Agresso).

Contents

1.1 - Background

1.2 - Giving Hospitality to Visitors/Business Entertaining

1.3 - Giving Hospitality to Staff / Entertaining Staff

2.1 - Long Service Awards

2.2 - Reward scheme vouchers

2.3 - Giving Gifts to Staff is not permitted

2.4 - Giving Prizes to Staff is a taxable benefit

2.5 - Giving Gifts to Others

2.6 - Making Donations – ONLY with prior approval

3.1 - Receiving Hospitality

3.2 - Receiving Gifts

3.3 - Gifts and Hospitality Register

4.1 - Purpose

4.2 - Scope

General rules

4.3 - Travel by Car

4.4 - Business travel between UoR campuses

4.5 - Pool vehicles

4.6 - Accommodation

4.7 - Subsistence

4.8 - Fines and Penalties

4.9 - Congestion Charge and Road tolls

4.10 - International mobile phone calls on University phones

8.1 - Home-working

8.2 - Computer Equipment

8.3 - Home telephones

8.4 - Mobile phones

8.5 - Personal Use of the University’s telephone system

8.6 - Office Equipment & Furniture

9.1 - General

You must undertake the provision and receipt of hospitality in a way that is appropriate to the University’s position; you must not risk any damage to the University’s reputation, in particular its status as a charity in receipt of public funds.

You must always consider your personal position, the University’s position and any tax implications. You should always consider how a situation, however well intended, would appear to external scrutiny. Hospitality is a sensitive area and you are asked to observe the spirit as well as the letter of this policy.

Hospitality must also be dealt with within the framework of the relevant tax regime. All expenditure must be ‘wholly and exclusively for the purposes of the trade’. Failure to adhere to this may result in tax demands on the individual and on the University.

It may be appropriate for you to provide hospitality, e.g. lunch or dinner, for visitors where there is a ‘valid business reason’. Examples of this would include providing hospitality for external examiners, visiting lecturers, external contributors to research seminars and visiting business contacts with whom the University either has or is seeking to develop a relationship.

The general rules on hospitality are that you must ensure that:

You must ensure that the following information is clear on the claim:

Partners of University representatives should not be present unless visitors’ partners are also being entertained, and only then on an exceptional basis. Approval for partners to be present must be sought in advance from your Head of School or Function.

If the hospitality takes place in a restaurant then any tips added to the cost of the meal must be reasonable, up to a maximum of 15% of the cost. If the restaurant has already levied a service charge, then no tip should be given. When several University staff entertain visitors, the bill should normally be met by the most senior member of staff present.

Student entertainment is permitted for formal events i.e. graduation & conferences, with staff present where appropriate and required, provided that the majority present at the function are students. The type of catering should be appropriate to the nature of the student event. As with all hospitality provided, must be utilised, and only in exceptional circumstances should external catering be used. A valid business case must be provided and approved by Head of School or Function & Procurement if using external suppliers.

Any hospitality where all or the majority of attendees are University staff MUST take place on University premises. There are two kinds of hospitality:

The University can provide modest on-campus hospitality to staff where there is a valid business reason. This mainly occurs as:

Note that tea, coffee, biscuits etc. for staff not in connection with a business event as defined above is a personal expense and must not be charged to University funds.

Note that business hospitality of the sort described above must not include alcohol.

Where hospitality is provided and members of staff are included, you must ensure that the paperwork clearly shows:

The paperwork must be attached to the line item within the online claim.

In recognition of 21 years continuous service to the University staff receive a Long Service Award, normally in the form of a £200 voucher. Receipt of such a gift under the Long Service Award scheme is a special case in some countries, including the UK, and does not generate a personal tax liability in those countries. HR have full responsibility of organising this reward.

The University has a performance reward scheme in which vouchers are awarded for excellence. These voucher payments are a taxable benefit and must be recorded and accounted for as such. The University will meet the tax costs arising from these awards. They are administered through Human Resources (HR) who liaise with Finance in order that the tax is included on the University’s HMRC account. Reward scheme vouchers do not generate a personal tax liability for the individual.

All other gifts to staff are personal costs and must not be funded by the University; giving such a gift would risk conferring a taxable benefit on the recipient. Examples of personal gifts include gifts to mark occasions (birthdays, weddings, exam successes etc.). These cannot be classified as business costs and must be paid for personally.

Note that the giving of competition prizes to staff will incur a tax liability (even if the University has not paid for the prize).

The University’s standard policy is not to offer any gifts to customers, suppliers, students or clients unless these are an integral part of the University’s service and available to the general public. An exception can be made in the case of a gift of a low value, wherever possible incorporating the University logo, to a visitor who, for cultural reasons, would normally consider such a gift an essential courtesy. The provision of meal vouchers for registered students at the University when assisting with Open Day visits does not constitute a gift.

2.6 - Making Donations – ONLY with prior approval

Donations from University funds of any kind to individuals or organisations, including to registered charities, must not be made without the prior approval of the Director of Finance in the UK or the Board of Directors for subsidiary companies. Paperwork must be provided as evidence of approval, if processed by a claim please attach to the line item, if you an expecting to receive an invoice please provide the approver the evidence of approval when creating the requisition. Such items would be on an exceptional basis only and would require to be separately disclosed in the relevant published financial statements.

Where you are offered hospitality in the form of a meal or refreshments in connection with a meeting or event organised with an outside party, University policy is that you can accept, provided the hospitality is reasonable in relation to the event. You must ensure issues of actual or alleged improper influence have been fully considered.

All other offers of hospitality should normally be refused. In particular:

i) hospitality offered as an alternative for fees for work done must be refused. If you accept it may give rise to a taxable benefit which must be declared to the relevant tax authority, and which will incur a tax liability;

ii) substantial offers, (value greater than £50), of invitations to social functions, overseas travel or the provision of accommodation outside the purpose and duration of business must be refused;

iii) inducements to either do something or not do something which could affect the contractual position between the University and a potential supplier or customer of goods or services must be refused.

In the case of iii) above, any such approach by a potential or current supplier or customer should be reported to the University Secretary, the Director of Internal Audit Services and the Director of Procurement immediately.

For i) and ii) above, if you believe such an arrangement should be accepted in the best interests of the University, you should seek prior approval from the Vice-Chancellor before accepting. However, requests of this kind will normally be refused as not being in the University’s best interests. In any case the details must be entered into the Gifts and Hospitality Register and may give rise to a tax liability.

Where hospitality is accepted, anything valued greater than £50 must be approved in advance by the Head of School or Function, and for senior managers by their line manager. The approval must be written and recorded, verbal approval is not sufficient. This approval must be kept with the registers. See Appendix 6 for the Approval Form. The Register must be maintained and kept by the School and be available for review either by Finance, Internal & External Audit

With regard to receiving gifts, in some business sectors it is normal business practice for organisations to provide small, low value gifts (pens, paperweights, calendars, diaries and so on) incorporating their name or logo for their customers. It is reasonable to accept such gifts.

You should decline all other gifts valued greater than £15, including seasonal gifts from contractors and suppliers. You should return unsolicited gifts with a note explaining that it is University policy not to accept gifts of this kind. If the gift was anonymous or return could cause offence then the item(s) must be donated to a local registered charity.

You should be familiar with the Anti-Bribery and Corruption Policy 2010 to which that policy makes reference. It’s up to the individual to ensure the hospitality or gift they are receiving is compliant and is not adverse to government legislation

Staff should also be aware of the University’s Public Interest Disclosure ('Whistleblowing') Policy and Procedures This enables any concerns which are in the public interest to be reported to the whistleblowing hotline 0118 378 6353

There are exceptional circumstances where small gifts could be accepted:

                i)  where the refusal of a gift would cause offence to the organisation or individual offering the gift and thus damage the University’s reputation. If you are in any doubt please consult your    Head of School or Function or equivalent who, if in doubt, should consult the University Secretary;

               ii) gifts from students can only be accepted if, in consultation with your Head of School or Function or equivalent, you can clearly show that the proposed gift is not, nor can it be construed as, a bribe. All gifts from students valued in excess of £5.00 should be recorded in the Gifts and Hospitality Register.

All gifts/hospitality with a value in excess of £15.00 (apart from those from students, see above) which are offered should be recorded in the Gifts and Hospitality Register, regardless of whether they were accepted. See Appendix 5 for the form layout. Each department is responsible for maintaining their own register and ensuring it is available for review by Finance, Internal & External Audit

Staff should note that accepting a gift may give rise to a taxable benefit which, when declared to the relevant tax authority, may incur a personal tax liability. The Procurement Department will seek confirmation from suppliers of the offers of gifts and hospitality that they have made to employees of the University.

3.3 - Gifts and Hospitality Register

See Appendix 4 and Appendix 5

If gifts or hospitality are offered to you the details must be recorded in Gifts and Hospitality Register. Each School and Function must maintain such a register.

This register should normally be held by the Head of School or Function or equivalent, and they should review and sign it regularly, at minimum annually. It should record details of all gifts or hospitality offered, including whether it was accepted, plus an estimate of the cost of the gift or hospitality received and a justification if it was accepted.

This register must be kept up-to-date at all times.

The register must be submitted to the University Secretary according to a timetable prescribed by the University Secretary. The minimum return will be on an annual basis.

The register must always be available for inspection by the Director of Internal Audit Services or nominated representative at any time.

A minimum data set layout of a Gifts and Hospitality Register is given at Appendix 4 and the Approval Form template is at Appendix 5.

If you any clarification as to what should be recorded into the Gift register please contact the Head of Governance

4 - Travel Expenses : Travel, Accommodation and Subsistence

4.1 - Purpose

This policy applies to all members of University staff and persons who are required to travel on University business. This includes persons undertaking work on part funded ºÚ¹Ï³ÔÁÏÍø projects and any work which the University would cover from a cost of travel and accommodation perspective.

Where travel tickets that have been booked are subsequently cancelled, creating a cancellation cost to the University, there must be a business case approved by the Head of School or Function to justify the expenditure.

Open return tickets are permitted where single onward and return tickets are more expensive than the open return.

Private travel, including commuting between home and work, is not funded by the University.

Car rentals must only be used if this is the best value for money transport method for the business journey. Normally it will be better value for money to use a hire car where the mileage is in excess of 70 miles.

All car hire should be booked through the University’s contracted car hire company. All overseas car hire should be booked through the University’s contracted travel management company(s).

All vehicles hired must be at or below Group D category (Ford Focus or equivalent) or the lowest cost option available.

Note that in the event that a hire car is damaged by a person on University business, the financial impact must be dealt with through the insurance office and not submitted on a personal expense claim. First contact should be made by that person to the contracted hire car supplier to advise of the circumstance, then the University Insurance department needs to be informed

In the event that a person uses their own personal vehicle for a University business trip, the University will reimburse mileage costs. The rate to be applied depends on whether the vehicle is personally owned or leased as a company car through the University’s salary exchange scheme, and it also depends on the miles travelled. Aside from the mileage rate, no personal vehicle related costs will be funded by the University.

It is the driver’s full responsibility to ensure that they have a valid driving licence, the vehicle has a valid MOT certificate as appropriate and it is properly insured for appropriate business use, including if applicable for passengers and business equipment.

Please note that you can only claim further allowances if the passenger(s) are employees of the University.

The allowable mileage that can be claimed would be the distance travelled minus your normal commuting distance. When submitting your claim you must provide your post code and the destination post codes of your entire trip to support the claimed mileage value. The outbound and inbound journey would be considered as one trip and should not be claimed separately.

E.g. employee commutes a total of 20 miles to & from their normal place of work. Employee is asked to travel to another location 12 miles in distance, 24 miles commute in total, employee may claim for 4 miles in mileage.

The University operates in a number of locations. In the UK, there are two main campuses within ºÚ¹Ï³ÔÁÏÍø and one in Henley. In addition there are University farms and other premises in the area. It is sometimes necessary for travel between these sites for business purposes, using either public transport or a personal vehicle.

If travelling by public transport, the cost of the ticket may be reclaimed. If travelling in your own vehicle, the University reimburses at a fixed number of miles for each defined inter-campus trip.

Note that if your role for the University requires you to have more than one Normal Place of Work (for example you are based at more than one campus) travel between those sites is not reimbursable.

Note that the University does not make any reimbursements for intra-campus travel, e.g. travelling between the Whiteknights side and Earley Gate side of the Whiteknights campus.

Due to difficulty in use of direct public transport when travelling to and from UoR Greenlands campus, this journey may be undertaken by other means.

If travelling by public transport, the cost of the ticket may be reclaimed.

Pool cars and vans are not allocated to any one employee. You must comply at all times with the following conditions in respect of pool cars and vans (ALL of the conditions must be met):

 4.6 - Accommodation

Overseas Hotel accommodation should be booked via the TravelManagement Company. As such no limits for a particular location are set, the Travel Management Company will offer suitable choice/s for the location/s requested. The expectation is therefore that staff and students should not be claiming the costs of an overseas hotel via the expenses system. If a hotel cost is claimed via an expenses claim the University has the right to refuse that part of the claim on the grounds of cost.

UK Hotel accommodation can be booked either via the Travel Management Company or can be booked directly. As such no limits for a particular location are set, the student or member of staff should ensure they are choosing the accommodation which is most appropriate for their requirements and offers the best value for money to the University. 

For example, the cheapest hotel which is (£10 cheaper then the next least expensive) and 10 miles away but incurs taxi journeys of £20 will not be the best value for money. Equally where events finish, and travellers are travelling late at night on their own - the University's duty of care to the traveller must be considered.  It may be more prudent to pay a little more for staff safety. 

The University has the right to refuse that part of the claim on the grounds of cost.

When a conference includes accommodation at a specific hotel which is included in the overall package and is within price per night limits this is a permissible exception to booking through a contracted Travel Management Company.

If a person on University business is required to stay away overnight and chooses to stay somewhere other than a hotel or equivalent (e.g. with friends or colleagues), the University will not reimburse any notional accommodation costs.

Subsistence must be based on actual expenditure and supported by appropriate receipts. As a general rule the University does not operate a per diem subsistence policy. Schools and Functions must not attempt to operate a local per diem policy as these will not be paid by the University. Also note that the hospitality and business entertaining regulations apply to all catering expenditure.

The University prohibits the purchase of alcohol for subsistence. If alcohol is purchased as part of a meal, only the food element can be claimed. Any claims including alcohol will be rejected

Any additional items beyond the limits set out below will be considered out of policy unless there is a clear business case that is approved by the Vice-Chancellor (for members of UEB) or Director of Finance for all staff.

For day business trips lasting less than 10 hours no food or other subsistence can be claimed.

For business trips lasting more than 10 hours, a subsistence claim for up to a maximum of £20 for food can be claimed on production of valid receipts.

Subsistence may be claimed up to the following limit on production of valid receipts: Maximum £55 per day

Overseas subsistence claims may be claimed up to the following limit on production of valid receipts:

Maximum £50 per day.

The University will not reimburse or meet the cost of any fines. This includes but not limited to parking, speeding, bus lane, congestion charge fines and library fines.

Where congestion charges or road tolls are incurred in the course of business travel in connection with the University, the cost of the congestion charge or toll will be reimbursed, provided a suitable receipt is submitted with the claim. Note that, in line with paragraph 4.10, any fines for non-payment of the charge are a personal cost and will not be reimbursed.

Please see the University’s mobile phone policy. Staff should check that they are on the correct tariff or that the most appropriate roaming tariff is added to their mobile phone before travel, to avoid unexpectedly large bills being incurred whilst abroad.

Where a member of staff is required to be a member of a professional organisation in order to fulfil their duties as required for their employment at the University, they may in some circumstances apply to have those fees reimbursed.

In order to minimise the risk of a tax liability, the individual should discuss the possibility of corporate membership with their line manager as the preferred option.

The cost of a personal subscription should be charged to the individual’s Staff Development Account (SDA) where applicable. In other cases, it will be for the relevant budget holder to decide what subscriptions can appropriately be paid. Criteria for decisions should include maintenance and development of primary services, limitations of the current budget, and normal expectations for the group of professionals concerned, e.g. recruitment and retention issues.

If a budget holder takes the decision to approve a University payment of a subscription which incurs a tax charge, the tax charge will be met by the University on behalf of the individual and the cost will be charged to the same project code as the subscription.

In the UK, the tax authority publishes a list of approved professional bodies and their subscriptions are not subject to tax provided that membership is essential to your role at the University.

Where a specific operational need exists, the University will issue uniforms and work- wear. This may be due to health and safety needs or if you will have a direct contact with the public and need to present a suitable image.

All uniforms must be clearly marked with a non-removable University logo and must not be worn for any non-University activities.

Your Line Manager should advise as to what uniform or work-wear is required for your role and what costs will be covered by the University.

Where electronic books and similar are purchased using University funds, those items are the property of the University and must be available for the University to use. In the situation where the e-literature is downloaded to hardware, the hardware must be either the property of, or readily accessible to, the University.

Employees official work location is stated in their employment contract and is normally on an University campus or other sites associated with the University (there are exceptions where employees have other contractual agreements)

The University makes no contribution to costs (e.g. internet access, heating and lighting) incurred when you work at home. The only exception is telephone costs as detailed in sections 8.3 & 8.4.

All Computer Hardware (including Peripherals, Printers, scanners etc) & Software must be purchased via DTS.

The University will not meet any costs for home printing and other computer consumables.

If you are required by the University as part of your employment duties to make business calls using your home telephone, you are entitled to claim reimbursement of such calls. You must keep adequate details of business calls to allow the University to check on the accuracy of claims made, and attach the original, itemised telephone bill to your expense claim form. The University will not reimburse the cost of any private calls. The University will not reimburse any part of rental of a home telephone.

Home telephones should only be used as an exception as the University provides telecommunication technology , MS Teams

The University will provide you with a mobile phone if a specific business need arises. The provision of a mobile phone will be in accordance with Procurement Policy rules, will be from an approved supplier and will be of a standard specification.

Staff should not attempt to reclaim the purchase of a mobile phone via an expense claim. When a member of staff is provided with a University mobile phone they will be asked to opt for whether they want to use it for personal calls. For those who do not wish to use their phones for personal calls, their use of the phone will be monitored and spot checks will be carried out by Internal Audit in consultation with Line Managers to verify that no personal calls are made. If they are, then the arrangements set out below will come into operation.

For those staff who opt for personal call usage they will be asked to agree that a sum equivalent to 15% of the monthly cost of providing their mobile phone is deducted from payroll and reimbursed to the University. If and when an individual’s monthly cost changes, e.g. because they have asked for a different tariff, the monthly deduction from payroll will be amended.

If you use a personal mobile phone for business related calls you are entitled to claim reimbursement, provided that the following requirements are met.

 8.5 - Personal Use of the University’s telephone system

Reasonable personal use of the University’s fixed line telephone system is acceptable; for example you may telephone home to warn of delays at work, and make any necessary changes to planned arrangements caused by such a delay. Excessive, regular use of the University telephone system for personal calls is not acceptable and may lead to further action..

Digital Technology Services regularly report details of call costs to budget-holders.

The cost of all personal non-UK calls must be reimbursed to the University. Payments can be made by bank transfer to the University, contact the Receipts Office for details.

8.6 - Office Equipment & Furniture

As employees’ normal place of work is at the University or University owned sites the University is not liable to purchase office furniture or equipment that may be utilised by an employee at home. Employees are advised to follow the ergonomic advice provided by the University to ensure they have comfort whilst they are working from home. Any Equipment or Furniture that has been purchased by the University for home use or has been removed from the office to home is still owned by the University.

The University has a policy withregard to the payment of relocation expenses on recruitment to a post at the University.

This policy specifically sets out the maximum amount of relocation expenses that can be agreed for roles at different levels within the organisation. Agreement to offer relocation expenses is approved by the Chair of the appointment panel in line with this Policy. The maximum amount of qualifying eligible expenses that may be reimbursed without being subject to UK tax or NIC is £8,000.In accordance with HMRC rules, the University will only bear the expenses incurred by you, or provide benefits, during the tax year in which the relocation takes place or the following tax year. For UEB level appointments only, relocation packages may be negotiated on a case-by-case basis. Relocation costs should not be submitted using the web based online expenses claim tool. A specific form is provided for relocation claims. Contact Human Resources for guidance who manage the Relocation Policy and associated claims.

The University may require you to undergo routine medical health checks or medical screening (‘medical examinations’) on the following occasions:

The University will arrange for any medical examinations and will pay the costs direct.

You should not pay the medical practitioner who provides the medical examination with a view to claiming reimbursement of your costs.

The University will be supplied directly with medical reports. You will be issued with a copy of the medical report.

The University will not pay for the costs of any treatment arising from any medical examination.

10.3 - Medical insurance or treatment whilst travelling overseas on University business

In some cases this may incur a tax liability, you should always check with the Financial Tax Accountant and the Insurance Officer to clarify the administration that is required.

Wherever possible you should avoid using personal funds by effective use of the University’s ordering system or purchase card facility. If it is unavoidable that you incur out-of-pocket expenses when acting on behalf of the University, you may make a claim for reimbursement.

For members of staff, the University will make payment to the bank account details held for the payroll in the HR system. Payments to students will be made to the bank details provided in RISIS.

All items purchased with University funds of any kind are and remain the property of the University. In the event that a member of staff leaves the University they must ensure that all such items remain with the University.

All expense claims must be made using the appropriate means.

Student and visitor claims, when complete, should be sent to a University member of staff, using the latest version of the form on the Finance website and this must always be approved by a delegated authoriser.

Staff claims to be made utilising the .

Authorisers are required to ensure that there is sufficient information to check that the claim has been completed correctly, that items claimed were incurred wholly, exclusively and necessarily for business reasons and that they are an appropriate use of University funds.

Those staff processing expense claims will challenge any items that do not (or do not have sufficient support to show that they) adhere to University policies. If this occurs, either you or the authoriser is obliged to provide clarification.

Your claim together with all supporting documentation should be submitted as promptly as possible in order that the expenditure be reflected in the University’s accounts. Any claims submitted over 6 months after date of the transaction will be referred to the Director of Finance and may not be paid.

Separate arrangements are in place for the authorisation of expense claims for the Vice- Chancellor, Deputy Vice-Chancellor, Pro-Vice-Chancellors, Deans and Heads of Function.

Where expenses are incurred in foreign currencies, the amounts should be shown in the currency in question and in the local currency equivalent. The rate of exchange to be used is the rate in force on the date of the transaction. The rate of exchange applied must be indicated on the expense form, this can be found on your bank statement (calculate via GBP versus currency spend), currency advice slip or via an exchange rate website .

On application, the University may provide you with an advance in respect of significant expenses that you will be incurring for the University in the course of your duties acting on behalf of the University e.g. an overseas field trip. The minimum amount advanced at any one time will not be less than £100; the maximum amount will generally not exceed £2,000 but you may apply for a larger advance if there is a valid reason. Advances greater than £2,000 must be approved by the Director of Finance

An advance must be cleared by submission of an appropriate expense claim form not later than four weeks after the date of your return . Any unused balance of the advance must be repaid promptly.

The University reserves the right to recover any uncleared advances from any monies owed or payable to you.

Advances, in total or in part, which have not been accounted for and which have not been repaid to the University will generate a personal tax liability.

Childcare costs incurred by attending a training course or conference that occurs outside of normal working hours (costs that are additional to the routine everyday costs of childcare) can be claimed if the University has requested that you must attend such an event. Details of course attended must be provided and confirmation from your line manager that there was a business need for you to attend. Please attach to the line item in the claim.

Appendix 1 Variations that apply in Finland (branch)

Appendix 2 Variations that apply in Germany (subsidiary)