INTRODUCTION - University of Salford

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INTRODUCTION - University of Salford Powered By Docstoc
					      Staff Travel and
      Other Expenses

  A guide on how to claim expenses
 incurred on behalf of the University

Effective for all trips from 1 April 2007

        Revised December 2008
                       University of Salford – Travel and Other Expenses



       Who is covered by this Guide?
       Trip Types
       Trip Approval
       Weekly Report
       Business Trip


       Payment in advance

       UK – Domestic
       International – Overseas

       Hotel accommodation
       Alternative accommodation
       Daily Allowances
       Personal incidental expenses (PIEs)

     Train Fares
     Other transport
     Taxi fares
     Travel by car
     Car hire
     Private car
     Regular use of private car
     Car parking
     Home to work mileage
     Pedal cycles

     Travel insurance
     Accommodation and subsistence
     "Holidays" and overseas trip variations

      Prior approval

     Home insurance
     Telephones and internet connections

     Country codes and daily allowance groupings for use with expense claims
     Reference information
     Finance Department Contacts
     Approved travel suppliers
                University of Salford – Travel and Other Expenses


1.   The University‟s arrangements for dealing with the reimbursement of travel and
     other expenses have been reviewed and this booklet sets out details of new
     allowances and current procedures. In the pursuit of fairness and consistency
     these procedures will be applied to all expenses claimed regardless of the source
     of the income against which the expenses are charged.

2.   Expense limits have been reviewed and the University‟s tax advisers have agreed a
     dispensation with Her Majesty‟s Revenue and Customs (HMRC) concerning the
     taxation of expenses. Most of the expense arrangements set out in this booklet
     avoid the need to deduct tax from expense payments, and you therefore do not
     need to declare them on your own tax return. A few items may be taxable and
     these are identified in this guide.

3.   Claims can be broadly categorised as standard or non-standard. A standard claim
     contains only items which fall wholly within the limits and rules defined in this
     document. These will be paid on a weekly basis. A non-standard claim would be
     one not covered by the rules defined in this document. Such claims will be checked
     by the Payroll Section to ascertain the correct tax treatment of the claim. If claims
     are taxable they will be included in the monthly salary payment rather than the
     weekly expense payment run.

4.   All staff are required to submit their expense claims on time, i.e. within one month
     of the date of the trip. The University reserves the right to refuse any claims over
     three months old.

     If your circumstances are not covered by this guide then please contact the Finance
     Department and we will endeavour to help you.

                   University of Salford – Travel and Other Expenses


Who is covered by this Guide?

5.   Claims may be submitted using the rules set out in this guide by: -

          Monthly or weekly paid Staff, including Full Time, Part Time, Casual, Fixed
           Term Contractors

          Visiting staff including visiting professors appointed by Personnel Division

          Honorary appointments, appointed by Personnel Division

           Claims may not be submitted using this guide by: -

          Students

          Persons claiming interview expenses

          Persons claiming examination expenses

          Persons claiming using the "One off fees and expenses" form

     Broadly if you have a personnel number and you are claiming expenses in
     connection with that number then claims should be submitted using these


6.   The process starts when there is a need for someone to travel on University
     business. The “traveller” should obtain prior approval for the trip although some
     trips, for example student placements, do not require pre-approval.

7.   Expenses are input and paid using the University‟s Human Resources and Payroll
     System, SAP. Different types of users are defined within the system: -

     (1)      A traveller is any person undertaking a trip.
     (2)      A travel assistant can enter trip requests or claims for any staff for whom
              they are given authorisation on SAP.
     (3)      An approving manager can authorise requests and claims for any staff,
              except themselves, for whom they are given authorisation on SAP.

Trip Types

8.   For the purposes of input onto SAP, expense claims are classified as either a
     business trip or a weekly report. Either is entered onto SAP using the Travel
     Management module.

9.   Trips are entered by a travel assistant. A unique trip number is generated by the
     system when the trip is saved. This number can be used to recall the trip for review
     or change and is quoted on most reports.

                  University of Salford – Travel and Other Expenses

Trip Approval

10.   Saved trip requests must be approved by the budget holder (approving manager).
      This must be done before any claim can be entered against the trip. Saved weekly
      reports and business trips must be approved by the budget holder.

Weekly Report

11.   The “weekly report” is used for trips within the UK lasting less than a day and
      covers a period of seven days, starting on Monday. Trips included in a weekly
      report are most likely to be trips by car but other forms of transport may be claimed
      e.g. train, taxi, bus, etc. Expenses for breakfast or lunch can be claimed but costs
      relating to courses, conferences, accommodation and hospitality should not be
      claimed on a weekly report since these all require advance approval and are
      therefore business trips.

Business Trip

12.   Business trips require pre-approval and include any trips which are not entered as a
      weekly report. A business trip can last one or more days and can take place either
      within the UK (a domestic trip) or overseas (an international trip).

13.   An expense claim is completed on return from the trip. A business trip requires the
      entry of the trip start and end dates, the trip destination, the reason for the trip and
      a valid project code.

14.   The payment of expenses begins with the trip being entered onto SAP by the
      designated travel assistant in the Faculty/School/Division. The trip is then approved
      by an authorised manager.

15.   Mileage can be entered for a private car – the system will automatically apply the
      100-mile cut-off rule described further in paragraph 58. The daily allowance option
      can be selected for international trips.

16.   Each item of expenditure can be entered as an “individual receipt” and additional
      information should be entered as required by the system, e.g. business purpose.

17.   It is not possible to claim a daily allowance and also to claim for individual meals. It
      is possible, however, to claim a daily allowance and to reduce this for meals which
      you did not have.

18.   A trip can be charged to one or more different project codes. For example, on a
      recruitment trip abroad expenses incurred in different countries could be charged to
      different budgets. There are several ways in which expenses can be charged to
      different project codes, from the whole trip down to an individual receipt.


19.   Expenditure on hospitality requires approval in advance. The authorised request
      should be sent to the Payroll Section. Following the event an expense claim is
      completed, authorised by the budget holder and sent to the Payroll Section for input
      and payment.

                    University of Salford – Travel and Other Expenses


20.   There are three documents for use in connection with expenses: -

           Business Trip Form – a 3 part document comprising: -

            Business Trip – Trip Request

            Business Trip – Expense Claim

            Business Trip - Claimants copy

           Weekly Report Form

           Hospitality Form – a 3 part document comprising: -

            Hospitality – Request

            Hospitality – Expense Claim

            Hospitality - Claimants copy

21.   The following points are important and you are requested to ensure: -

      (1)      Your personnel number is written on the form.

      (2)      You have included a valid project code(s) against which to charge expenses
               – this can be checked with your Finance Officer.

      (3)      You have indicated details of dates and times.

      (4)      You have signed the form.

      (5)      The form has been signed by an authorised signatory for the project code to
               be charged.

      (6)      All required receipts are securely attached to the claim and are numbered
               and cross-referenced on the claim.

22.   Separate forms are available for the small number of staff entitled to claim “excess
      travel following compulsory relocation” and for those who use their own car
      frequently for business travel.

                  University of Salford – Travel and Other Expenses


23.   The Business Trip Expense claim is concerned with the process of reimbursing
      employees for the cost of expenses wholly, necessarily and exclusively incurred
      whilst fulfilling the duties of their employment by the University.

24.   These expenses may include those related to travel, whether to a conference, a
      course, a meeting, a student visit or any other business trips. These expenses are
      broadly categorised in this document as “accommodation and subsistence” and
      “travel”. There are variations in what you may claim depending upon whether your
      trip is in the UK (domestic) or overseas (international).

25.   You may also claim the cost of providing hospitality or entertainment to visitors.
      You should, however, note carefully the procedure for such claims which reflects
      the requirements of the dispensation from HMRC. In order to minimise the risk of
      the University failing to comply with Revenue rules, hospitality claims are processed
      by the Payroll Section; claims which are not in accordance with the rules will be
      referred back to the claimant.

Payment in advance

26.   Wherever possible you should try to ensure that travel arrangements,
      accommodation and course/conference costs are paid in advance. This can most
      conveniently be done using a University purchasing card. The purchasing card is
      simply a Visa card provided in the name of the University of Salford. Most
      Purchasing Officers throughout the University hold a purchasing card so there will
      be at least one in most schools and support service units.

27.   The University‟s approved supplier for travel, currently Delta Travel and Thrifty Car
      Hire, are all happy to accept payment via purchase cards. Hotels should be
      booked via the Expotel system and payment made using the purchase card (see
      paragraph 32).

28.   Purchase cards can also be used to pay the costs of entertaining visitors even if the
      cardholder is not going to be present. Many venues will accept pre-payment using
      a card – the cardholder may wish to define a maximum amount or only a certain
      type of expenditure, e.g. meals but not drinks.


29.   Receipts should be obtained wherever it is practical to do so. Receipts are required
      for hotels, air and train fares, hospitality and other significant items. Budget holders
      will wish to see evidence of expenditure before approving a claim. Please note that
      credit card statements do not constitute receipts but may be submitted to provide
      details of the sterling equivalent of foreign currency transactions.

30.   You may be taxed on items, other than fixed allowances, which cost £5 or more if
      receipts are not provided. If a number of separate items, each costing under £5,
      are added together and entered as a single value of £5 or more you should indicate
      this clearly on your claim form. This could apply to bus tickets, for example. It will
      also help if you can provide a brief explanation if you have no receipt for items
      costing £5 or more.

                     University of Salford – Travel and Other Expenses


UK – Domestic

              Type of expense                            Limit            Claim basis

Bed &             Gtr London                    £150.00 per night           Receipt
Breakfast         Outside Gtr London            £120.00 per night

Alternative accommodation (family or friends)   £25.00 per night           Allowance

Breakfast          Fixed allowance or           £6.00
Lunch              maximum value where not      £10.00                     Allowance
Dinner             otherwise provided           £20.00

Personal Incidental Expenses (PIEs)             £5.00 per night            Allowance

Air fares                                       Economy class        or     Receipt
                                                charter flight

Train fares                                     Standard class except
                                                SLT & Professors or
                                                other staff travelling      Receipt
                                                with one of the above

                   First 100 miles              £0.40 per mile
Car                Over 100 miles               £0.12 per mile             Allowance
mileage            “excess” travel              £0.25 per mile
                   Students – all mileage       £0.22 per mile

Regular user lump sum
       - Payable for “eligible” days
           Between 60 and 130 in the            £10.00 per day             Allowance
           Year from April to March

Motorcycle                                      £0.24 per mile             Allowance

Pedal cycle                                     £0.12 per mile             Allowance

Hospitality                                     No limit but prior          Receipt
                                                approval essential

Please note that to qualify for the meals allowances you must be on business between the following times:

Breakfast       7am to 9am
Lunch           12pm to 2pm
Dinner          5pm to 9pm

                        University of Salford – Travel and Other Expenses

International – Overseas

              Type of expense                              Limit         Claim basis

Room only (if claiming daily allowance)           £150.00 per night         Receipt
Bed and breakfast                                 £156.00 per night

Alternative accommodation (family or friends)     £25.00 per night        Allowance

Breakfast                Fixed allowance or       £6.00
Lunch                    maximum value where      £10.00                  Allowance
Dinner                   not otherwise provided   £20.00

                             Group A Countries    £60.00 per day
Daily allowance for          Group B Countries    £50.00 per day          Allowance
subsistence and              Group C Countries    £40.00 per day
other personal
incidental expense if
not separately

Personal incidental expenses (PIEs)               £10.00 per night        Allowance

Air fares                                         Economy class or          Receipt
                                                  charter flight

Please note that to qualify for the meals allowances you must be on business between the following times:

Breakfast       7am to 9am
Lunch           12pm to 2pm
Dinner          5pm to 9pm

                    University of Salford – Travel and Other Expenses


Hotel accommodation

31.     The limits for hotel expenses are for bed and breakfast accommodation. There is a
        different rate for hotels within Greater London (with 0207 or 0208 telephone
        numbers) and for those outside Greater London. For overseas hotels a single limit
        is defined irrespective of the country but this rate is reduced if you are claiming
        based on daily allowances; the reduction is equal to the limit for breakfast.

32.     When booking accommodation please do so via Expotel. This booking agency lists
        43,000 hotels worldwide and provides significantly lower room rates than otherwise

33.     Bookings may be made by: -

        Free Phone -         08457 573 577

        Email         -

        Web Site      -

34.     When booking please quote the University‟s client code “UNISALMAN” and use the
        University visa purchase card to pay. Further details on the use of the Expotel
        facility are available from the University‟s Purchasing Services Department,

Alternative accommodation

35.     If you are away from home on business and you stay with a relative or friend rather
        than in a hotel you may claim an allowance of £25 per night. It is assumed that this
        will be passed on to the relative or friend either as a cash payment or as a gift in
        kind, e.g. a meal, wine, flowers, etc. The University‟s dispensation from HMRC
        requires that a payment must have been made in order for you to make a claim.
        You do not have to produce receipts in order to claim this allowance but any
        receipts you do get should be retained in case you are required to provide
        evidence. The purchase of such gifts cannot be claimed in addition to the
        allowance of £25.


36.     Subsistence expenses incurred whilst necessarily away from home on University
        business may be claimed either on the basis of fixed allowances or against
        presentation of receipts. Alternatively, for foreign trips, a daily allowance may be


37.     You may either claim the actual cost of meals up to the limits given or, alternatively,
        claim the amount as a fixed allowance. The allowances apply to both UK and
        international trips.

                   University of Salford – Travel and Other Expenses

38.   Meal allowances will only be paid in respect of meal times falling wholly within the
      trip start and end times. If, exceptionally, staff cannot avoid spending more than the
      allowances in order to obtain a meal the actual expenditure may be claimed as long
      as a receipt is produced. The claim should be submitted to the Payroll Section but
      any amounts in excess of the limits will be subject to tax. If no receipt is provided
      the claim will be restricted to the limit and will not be taxed.

Daily allowances

39.   Daily allowances are only applicable to overseas business trips. The daily
      allowance covers all subsistence expenses, e.g. meals. Local transport costs at
      the destination are also included within the daily allowance but transport from an
      airport to the destination can be claimed separately.

40.   The daily allowance does not include the cost of hotel accommodation, and this
      should, ideally be paid in advance. If accommodation costs have not been pre-paid
      and you are submitting a claim for reimbursement of hotel bills in addition to your
      daily allowance all costs other than room charges and any related local taxes
      should be deducted from the hotel bill.

41.   There are three bands for allowances based on typical costs in the various
      countries. A detailed list of which country is in which group can be found at the
      back of this booklet. Group A includes “expensive” countries, e.g. Japan and
      Norway. In general, most European countries belong to group B along with those
      in Africa, Australasia, North and South America. All countries in the Indian sub-
      continent belong to Group C.

42.   You may claim an allowance for each day or part day (more than 12 hours) of a
      foreign trip. For part days at the beginning or end of your trip the allowance for the
      day should be reduced by the maximum allowance for each meal not taken. For
      ease this is usually calculated for each overnight stay.

Personal incidental expenses (PIEs)

43.   When you stay away from home overnight you may incur minor personal expenses,
      for example, telephoning home. A fixed allowance may be claimed to cover such
      items. This allowance is intended to cover expenses such as telephone calls,
      laundry, etc which are not strictly business expenses but which you may incur by
      virtue of being away from home overnight. Insurance is covered separately and is
      not included in PIEs or the daily allowance.

44.   Charges for excess baggage should be treated as part of PIEs unless the excess is
      a result of carrying University equipment, e.g. samples, display materials,
      equipment for fieldwork or research. The cost of visas or other necessary
      documentation is not included in PIEs and may be claimed separately.

                  University of Salford – Travel and Other Expenses



45.   The University‟s Purchasing Services Department has produced a document
      entitled “Travel – Guidelines Policy for the Booking of Travel”. Copies of this can
      be obtained from Purchasing Services and should be used to ensure that your
      travel requirements are booked accordingly.

46.   Flights should, preferably, be booked with one of the University‟s approved
      suppliers, see reference information in the appendix. If you are booking scheduled
      flights you should only book economy class tickets. Charter flights should be used
      if possible but you are reminded that there is usually no flexibility if your travel plans
      are changed nor will the University receive any refund.

47.   The University‟s currently approved supplier is Delta Travel (selected following EU
      tender process). If you wish to use a different agent you should obtain quotes from
      both of the approved agents for the same arrangements in order to demonstrate
      that value for money has been obtained.

48.   Internal flights may be taken if that form of transport is both convenient and
      economical. Tickets should, preferably, be paid for using a University purchasing
      card. Alternatively, if you pay for yourself, submit a claim form with the receipt(s)
      attached. Any bookings made for other family members should not be charged to
      the University but should be paid directly.

Train Fares

49.   Travel should normally be in standard class. Senior staff listed below may travel
      first class at their discretion. First class rail fares may be reimbursed to all
      professors and to members of the University‟s Strategic Leadership Team – this
      includes the Vice Chancellor, Pro-Vice Chancellors, Deans, Associate Deans,
      Heads of School, Research Institute Directors and Support Service Directors.
      Other staff should travel standard class unless they are accompanying one of the
      people specified above who is travelling first class, in which case the first class fare
      may be claimed.

50.   Tickets may be bought in advance using a University purchase card via the
      internet, e.g.   Claims for reimbursement should be
      accompanied by a receipt for the ticket. Please take advantage of special offers or
      discounts, e.g. Apex, Supersaver, on-line booking.

Other transport

51.   Travel on other forms of public transport can be claimed, e.g. tram, metro, bus,
      underground etc. You should obtain a receipt or retain your ticket if the fare paid is
      £5 or more. If you pay for several tickets under £5 but the total cost is more than
      £5 it is important to indicate how many tickets make up the total – this should avoid
      problems when the claim is being checked. It is recognised that tickets are
      sometimes retained by ticket machines, e.g. London Transport. Please indicate if
      this is the case when claiming individual tickets costing more than £5.

                  University of Salford – Travel and Other Expenses

52.   On foreign trips local transport costs at the final destination are included within the
      daily allowance; this could include taxis, buses, etc. If you are not claiming on the
      basis of a daily allowance you may recover the cost of local transport as described
      above. The cost of getting to and from the destination is not included in the daily
      allowance and may be claimed separately. Thus, for example, the cost of getting to
      an airport in the UK and of getting from a foreign airport to your hotel may be
      claimed in addition to the daily allowance.

Taxi fares

53.   Taxi fares for business journeys in the UK can be recovered via an expense claim
      from. Receipts should be obtained wherever possible.                 Taxis in the
      Manchester/Salford area should, preferably, be booked with one of the taxi firms
      with which the University maintains an account, see the reference information in the

54.   Taxi fares incurred abroad may only be claimed if you are not making use of the
      daily allowance. If you are not claiming a daily allowance please try to obtain
      receipts, particularly if you are paying more than £5.

Travel by car

55.   A mileage allowance will be paid if you use your own vehicle for business journeys.
      As an alternative to using your own car you should consider hiring a car.

56.   You may claim any mileage which is over and above your normal home to work
      journey. Thus, if you live in Preston and normally drive to Salford but on a
      particular day you only go to Warrington and back home you will have no claim. If,
      however, you continued on from Warrington to Salford you may claim the additional
      mileage incurred for the round trip.

Car hire

57.   For longer journeys hiring a car is likely to be cheaper than using your own car.
      Car hire should be arranged through the University‟s approved supplier and
      payment made using a University purchase card. The cost of fuel for a hire car can
      be recovered on presentation of a receipted claim. The cost of hiring a vehicle
      normally includes insurance cover but it is advisable to check this if you are using a
      hire company other than the University‟s approved supplier. Cars should not be
      hired over a weekend period to avoid liability for the taxation of a benefit in kind.
      There is no approved supplier for hiring cars abroad. Please arrange on arrival at
      your destination or, preferably, through your travel agent. Please be aware that
      because daily allowances for foreign trips include travel costs then the fixed
      allowances only can be claimed for the period of when the car was used. This also
      applies to accompanying colleagues who travel in the car.

Private car

58.   The standard mileage rate is linked to the maximum allowed by HMRC and will be
      paid for the first 100 miles of each round trip. This allowance covers the cost of fuel
      and provides a contribution towards the other costs of running a car. There is an
      HMRC limit of 10,000 miles a year for tax-free reimbursement at this rate. For the
      purpose of calculating mileage allowances a “round trip” is defined as the total
      distance from home or base and back again, regardless of whether the return is the
      same day or a later date. Details will be submitted to HMRC in respect of staff

                  University of Salford – Travel and Other Expenses

      whose annual mileage claims exceed 10,000 miles.

59.   Any mileage beyond 100 miles for each round trip will be paid at a reduced rate
      which is intended to cover fuel costs and is reviewed periodically to reflect fuel

60.   If you are using your own car please ensure that your insurance policy covers
      business use.

61.   Mileage claims will be checked by comparing the distance claimed with the “fastest”
      route indicated by AutoRoute or similar software package. A margin will be allowed
      to take account of diversions, route finding problems, etc. If your claim is likely to
      be outside this limit please include an explanation. If a claim exceeds this limit and
      no explanation is given it will be reduced to the “fastest” route.

Regular use of private car

62.   Staff who use their own car on a regular or frequent basis for University business
      may be entitled to claim an additional amount based on the number of “eligible”

63.   An “eligible” day is one on which you have used your own car to travel on University
      business but excludes days on which: -

      (1)     Travel is only between central campus locations.
      (2)     You drive to or from Peel House, Eccles and Hope Hospital.
      (3)     The total business mileage is less than 3 miles.

64.   There are a number of specific posts for which the first of these restrictions is
      waived and these fall within Campus Services.

65.   You should record the number of “eligible” days so that a claim can be submitted
      after you have submitted your March mileage claim.

66.   A payment will be due if you have used your car on more than 60 eligible days
      during the previous year (April to March). Payment is subject to a maximum limit of
      130 eligible days.

67.   The payment of a lump sum results in a tax and National Insurance Contributions
      (NICs) charge. All such payments will be paid via the Payroll to ensure the correct
      Income Tax and NICs are deducted. The amount of tax and NICs payable depends
      on the number of miles paid and the total amount paid for those miles.

Car parking

68.   Car parking charges incurred whilst on business journeys can be claimed via an
      expense claim. Tickets should be retained wherever possible. Parking fines and
      other charges arising from illegal or inappropriate parking may not be claimed.

                 University of Salford – Travel and Other Expenses

Home to work mileage

69.   Mileage from home to work is not normally reimbursable. However, if you are on
      emergency call-out you may claim home to work travel but you must be “in charge”
      of the emergency from the time that you are advised.

70.   If you travel from home to a destination other than your usual place of work you
      should deduct your normal home to work mileage regardless of whether you also
      attend your normal workplace. If the journey is less than your normal return trip you
      should make no claim. If the journey is further than your usual mileage you may
      claim the additional distance travelled.

71.   A number of staff in the Faculty of Health and Social Care are entitled to claim for
      additional travel, usually but not necessarily, mileage following compulsory
      relocation of their normal place of work. The entitlement must be agreed with the
      Personnel Link Officer and is the difference between the shortest return journey
      from home to old base and from home to new base, regardless of whether this is
      route actually taken. The full details are as set out on a document available from
      the Personnel Division. With the sole exception defined in paragraph any payment
      in respect of mileage from home to your normal place of work is taxable.


72.   You may claim a mileage allowance if you use a private motorcycle for business
      trips. If you are using your own motorcycle please ensure that your insurance
      policy covers business use. It does assist the staff processing these claims if the
      they are clearly marked 'Motorcycle'

Pedal cycles

73.   If you use a pedal cycle for business you may claim a mileage allowance. It does
      assist the staff processing these claims if the they are clearly marked 'Pedal cycle'

                   University of Salford – Travel and Other Expenses


74.     The following items are specific to business trips to foreign countries, that is all
        countries other than the United Kingdom (including the Channel Islands, Isle of
        Man and Northern Ireland).

Travel insurance

75.     Insurance is now provided automatically to employees for business travel, at no
        cost. Therefore staff do not need to obtain their own insurance for business trips;
        consequently expense claims for the provision of travel insurance will no longer be
        considered unless such costs have already been incurred prior to 6th November

76.     The „Travel Cover Summary‟ document gives details of the cover provided,
        including limits and excesses, plus contact details in case of emergency. It acts as
        a Certificate of Insurance, and travellers must take a copy with them on overseas
        business trips. The document can be viewed and downloaded from:

77.      It is important that you read the „Coverage and Principal Exclusions‟ document. It
        is not exhaustive, but it does list the main features and exclusions, and spares you
        having to read the small print of the policy itself. You will need to purchase your
        own travel insurance for persons or situations not covered by the University‟s travel
        insurance. The policy summary can be viewed and downloaded from:


78.     If you are required to have vaccinations as a precautionary measure for a country
        that you are visiting on University business these should, wherever possible, be
        arranged via your GP on the NHS. If you have to pay for them you may submit a
        claim to recover this cost. If you are visiting the EU then please complete an EH1C
        card which is available from Department of Health or Post Offices


79.     When going overseas you may consider taking a gift from the University. External
        Relations will provide advice in this area, but usually gifts from their stocks of
        branded goods will be adequate. Alcohol is not usually a suitable gift from the


80.     The University does not expect anyone who incurs expenses whilst on University
        business to be out of pocket for any significant period. This likelihood can be
        minimised by using a purchase card or other method to pay in advance or by using
        a credit card to pay expenses. It is recognised that this is not always possible and
        an advance can be requested for trips subject to the restrictions set out below.

                  University of Salford – Travel and Other Expenses

81.   Advances will be limited to 90% of the estimate of accommodation, subsistence
      and internal travel which you are likely to have to pay whilst subject to a minimum
      of £200 and a maximum of £2000. They are only available for overseas trips
      exceeding 1 week in other special circumstances staff requiring an advance should
      contact the Finance Department.

82.   When an advance is requested, the employee must sign an authorisation form to
      allow the advance to be recovered from their salary one month after the end of the

83.   If an advance is not fully utilised it must be repaid immediately on your return from
      the trip. You should include a cheque for any balance, payable to “University of
      Salford”, with your completed claim form. Claims for trips for which an advance has
      been paid should be submitted within one month otherwise the advance will be
      recovered against the next salary payment.

      You should only have one outstanding advance at any time. This should not create
      a problem unless you are undertaking “back to back” trips and have insufficient time
      to complete and submit your claim between them. In this situation you should
      contact the Finance Department for assistance.

Accommodation and subsistence

84.   Hotel expenditure can be claimed up to the specified limit against presentation of a
      receipted claim. For subsistence expenses on overseas trips you may either claim
      your actual expenditure up to the specified limits or a daily allowance.

"Holidays" and overseas trip variations

85.   On occasions you may wish to vary your overseas trip to include: -

      (a)    lengthen your stay to visit or further explore the location, or
      (b)    stop off en-route to visit a location of your choice, or
      (c)    take a partner or member of family with you on the trip

      It is very important that costs incurred on overseas trips relate to the business of
      the University and all aspects of private expenditure are paid by the employee.

      The public interest in overseas trips is always high thus high standards of
      accountability and transparency are expected for overseas claims.

86.   Where a trip is lengthened, the University will reimburse the flight costs, and daily
      allowances etc for the period of time excluding the costs of the personal part of the
      trip. Where the receipt includes the cost of the partner, the member of staff is
      expected to delete these costs from the bill submitted for reimbursement.

87.   Where a side trip/ visit to another location is undertaken then the University will not
      pay for flights, other transport or expenses (including daily allowances) for the side

88.   Where a partner is taken on an overseas trip then the University will pay for the
      expenses for the member of staff on the trip, but will not pay for any expenditure
      incurred for the partner. The Partners' trip cannot be booked using University
      systems and costs recovered. The expenditure, receipts for meals etc should not
      include any costs for the partner.

                  University of Salford – Travel and Other Expenses


89.   Hospitality may be provided to visitors in the normal course of the University‟s
      business. There may be many different circumstances in which the provision of
      hospitality is justifiable but please bear in mind that HMRC rules state that there
      must be a “genuine business reason”. The ratio of University staff to the number of
      visitors should not normally exceed two to one. The University will not bear the
      cost of a spouse, partner or other family member attending such events. “Visitors”
      are considered to be business contacts of the University.

Prior approval

90.   If you are intending to incur expenditure of more than £50 in respect of providing
      hospitality or entertaining visitors you must obtain the prior approval of the Dean of
      Faculty, Director of Support Service or the Registrar, as appropriate.

91.   If the University‟s facilities are to be used a requisition must be raised and this will
      require approval in accordance with existing authorisations. Wherever possible
      external events should be pre-booked and paid either using a purchase card or by
      raising a purchase order and paying against an invoice.

92.   Internal events such as course dinners, examiners boards or other celebrations
      which the University is to be asked to reimburse its staff, must also be approved in
      advance by the Dean of Faculty or the Registrar.

93.   The approval should cover the anticipated cost of the event and this should reflect
      moderation in the consumption of alcoholic beverages and a service charge of not
      more than 10% of the bill.

94.   If hospitality events make use of the University‟s own internal facilities payment can
      be made by means of internal transfer using an IDJ, thus avoiding the need to
      reimburse any member of staff.


95.   Receipts must be obtained for all expenditure incurred in respect of hospitality and
      included when your claim form is submitted to the Finance Department. Claims
      submitted without evidence or prior approval will be referred back to the claimant.

96.   Service charges will be reimbursed tax-free but any other gratuity or tip will be
      taxed in accordance with HMRC rules. If there is any doubt whether a payment is
      taxable or non-taxable it has to be taxed. If, exceptionally, a claim includes a
      spouse, partner or other family member it will be treated as a taxable payment. If
      an event only includes University employees each individual will have tax deducted
      on his or her share of the expenses. If participants are not listed on the claim or on
      any accompanying documentation the claimant will have to meet the total amount
      of tax deducted from the payment.

                 University of Salford – Travel and Other Expenses


Home insurance

97.   Many insurance companies will, at no additional cost, extend their cover to include
      University equipment, computers, etc kept at home. The University‟s own
      insurance cover does not include theft cover in respect of personal computers
      whether on the premises or temporarily removed. Other equipment temporarily
      removed is covered subject to a £5000 excess on each claim. If you have
      University equipment of any sort at home please check the insurance position.

Telephones and internet connections

98.   If you make business calls from home you may claim the cost of those calls but you
      should attach an annotated itemised bill to support your claim. The cost of
      connection and other periodic rental charges will not normally be paid unless they
      are for a telephone or internet connection provided for business use. If, as part of
      your job, a home telephone line is required this should be provided in the
      University‟s name and be paid direct by the University.

Country codes and daily allowance groupings for use with expense claims
 Code         Region      Group    Code        Region       Group    Code        Region     Group   Code          Region     Group    Code         Region      Group    Code        Region     Group
AF      Afghanistan       C       CN      China             B       GY      Guyana          B       MU     Mauritius         C       SC      Seychelles        A       VN      Vietnam         B
AL      Albania           B       CO      Colombia          B       HT      Haiti           B       MX     Mexico            B       SL      Sierra Leone      C       WS      Western Samoa   B
DZ      Algeria           B       KM      Comoros           B       HN      Honduras        C       MC     Monaco            A       SG      Singapore         B       YE      Yemen           A
AD      Andorra           B       CD      Congo             B       HK      Hong Kong       A       MN     Mongolia          B       SK      Slovakia          C       YU      Yugoslavia      B
AO      Angola            A       CG      Congo             B       HU      Hungary         B       MS     Montserrat        B       SI      Slovenia          B       ZM      Zambia          A
AG      Antigua/Barbuda   A       CR      Costa Rica        B       IS      Iceland         A       MA     Morocco           B       SB      Solomon Islands   B       ZW      Zimbabwe        B
AR      Argentina         B       HR      Croatia           B       IN      India           C       MZ     Mozambique        B       SO      Somalia           A
AM      Armenia           A       CU      Cuba              B       ID      Indonesia       B       MM     Myanmar           B       ZA      South Africa      B
AW      Aruba             B       CY      Cyprus            B       IR      Iran            A       NA     Namibia           B       KR      South Korea       A
AU      Australia         B       CZ      Czech Republic    C       IQ      Iraq            A       NR     Nauru             C       ES      Spain             B
AT      Austria           B       DK      Denmark           A       IE      Ireland         B       NP     Nepal             C       LK      Sri Lanka         C
AZ      Azerbaijan        B       DJ      Djibouti          A       IL      Israel          A       NL     Netherlands       B       KN      St Kitts&Nevis    A
BS      Bahamas           B       DM      Dominica          B       IT      Italy           B       NC     New Caledonia     B       LC      St. Lucia         B
BH      Bahrain           A       DO      Dominican Rep.    B       CI      Ivory Coast     A       NZ     New Zealand       B       SD      Sudan             B
BD      Bangladesh        C       EC      Ecuador           C       JM      Jamaica         B       NI     Nicaragua         C       SR      Suriname          B
BB      Barbados          A       EG      Egypt             B       JP      Japan           A       NE     Niger             B       SZ      Swaziland         B
BE      Belgium           B       SV      El Salvador       B       JO      Jordan          A       NG     Nigeria           B       SE      Sweden            A
BZ      Belize            B       GQ      Equatorial Gui.   A       KZ      Kazakhstan      B       NO     Norway            A       CH      Switzerland       A
BJ      Benin             B       EE      Estonia           B       KE      Kenya           B       OM     Oman              A       SY      Syria             A
BM      Bermuda           A       ET      Ethiopia          B       KW      Kuwait          A       PK     Pakistan          C       TW      Taiwan            A
BT      Bhutan            C       FJ      Fiji              B       LV      Latvia          B       PA     Panama            B       TZ      Tanzania          B
BO      Bolivia           B       FI      Finland           A       LB      Lebanon         A       PG     Papua Nw Guinea   A       TH      Thailand          B
BA      Bosnia-Herz.      A       FR      France            B       LS      Lesotho         B       PY     Paraguay          B       TG      Togo              A
BW      Botswana          B       GF      French Guayana    B       LR      Liberia         B       PE     Peru              B       TO      Tonga             C
BR      Brazil            B       GA      Gabon             C       LY      Libya           B       PH     Philippines       C       TT      Trinidad,Tobago   B
BN      Brunei Dar-es-S   B       GM      Gambia            B       LI      Liechtenstein   B       PL     Poland            B       TN      Tunisia           B
BG      Bulgaria          B       GE      Georgia           B       LT      Lithuania       B       PT     Portugal          B       TR      Turkey            B
BF      Burkina-Faso      B       DE      Germany           A       LU      Luxembourg      B       PR     Puerto Rico       B       TM      Turkmenistan      B
BI      Burundi           B       GH      Ghana             B       MO      Macau           B       RE     Reunion           A       TV      Tuvalu            C
KH      Cambodia          B       GI      Gibraltar         B       MG      Madagascar      C       RO     Romania           C       UG      Uganda            B
CM      Cameroon          B       GR      Greece            B       MW      Malawi          B       RW     Ruanda            B       UA      Ukraine           B
CA      Canada            B       GD      Grenada           B       MY      Malaysia        B       RU     Russian Fed.      B       UY      Uruguay           B
CV      Cape Verde        B       GP      Guadeloupe        A       MV      Maldives        A       ST     S.Tome,Principe   C       US      USA               B
KY      Cayman Islands    A       GU      Guam              B       ML      Mali            B       AS     Samoa, American   B       AE      Utd.Arab Emir.    A
CF      Central Afr.Rep   A       GT      Guatemala         B       MT      Malta           B       SM     San Marino        B       UZ      Uzbekistan        C
TD      Chad              B       GN      Guinea            B       MQ      Martinique      A       SA     Saudi Arabia      A       VU      Vanuatu           B
CL      Chile             B       GW      Guinea-Bissau     B       MR      Mauretania      C       SN     Senegal           A       VE      Venezuela         B

N.B. If there is a country you need which is not listed, please contact the SAP helpdesk.
                    University of Salford – Travel and Other Expenses

Reference information

Finance Department contacts:

Name:                Sara Lee
Position:            Payroll Manager
Telephone Number:    54193
Email Address:

Name:                Linda Barlow
Position:            Deputy Payroll Manager
Telephone Number:    54193
Email Address:

Name:                Barbara Wrench
Department:          Payroll Section
Position:            Expenses Officer
Telephone Number:    52646
Email Address:

Approved travel suppliers:

Travel Agents

Name:             Delta Travel
Telephone Number: 0161 274 3060
Fax Number:       0161 274 3555

Car Hire

Name:             Thrify Car Hire
Telephone Number: 0161 877 7374
Fax Number:       0161 877 3099


Name:             Mainline
Telephone Number: 0161 792 5000


Name:                Expotel – Quote “UNISALMAN”

Telephone Number: 08457 573 577

Email Address:

Web Site Address:

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