Travel and Expenses Policy

About this Policy

The Society will reimburse colleagues for expenses incurred in the performance of their responsibilities for the Society. This policy sets out the Society’s guidelines and parameters on how clleagues can claim for expenses and book business related travel and conferences.

Ths policy applies to all employees (whether employed on a full-time, part-time, fixed term or permanent basis), not including agency workers or self-employed contractors who travel on Society business.

This policy is non-contractual and the Society may amend it at any time.  

This policy is to be read in conjunction with other Society policies including the Hospitality and Gifts policy and Bribery and Fraud Policy.

Failure to comply with this policy will be dealt with in accordance with our Disciplinary Policy.

 

Who is Responsible for this Policy?

All colleagues are expected to follow the guidelines set out in this policy. Colleagues are asked to work with their line manager in the first instance to seek resolution or if they need assistance with this policy.

All managers must treat colleagues fairly and consistently in accordance with this policy. Managers must ensure claims are reviewed to ensure they are aligned to this policy and should only approve expenses in line with this policy.  If managers require support or assistance, they should contact the relevant team for example, the Accounts Payable Department, the HR Advice line or the Society Tax Manager.

 

Principles

Colleagues should adhere to the following principles when incurring business expenses and reclaiming them through the Society’s expenses process:

1. Costs incurred are for business purposes only.
2. Value for money is achieved. Costs should be reasonable and necessary in the performance of a colleague’s duties. For example, in respect of travel, colleagues should consider alternatives such as using video or phone conferencing. If, however, travel is necessary the colleague is required to seek the most cost-effective method to benefit from lower cost fares/rates.
3. Only actual and evidenced costs incurred by the colleague are reclaimed on a timely basis and are authorised by the colleague’s line manager.

If the Society considers that any expenditure claimed was not legitimately incurred on behalf of the Society, this will be treated as misconduct and dealt with under our Disciplinary Procedure. In certain circumstances, the Society may treat a breach of this policy as gross misconduct, which may result in summary dismissal.

 

How to Claim Expenses

All colleagues should claim business expenses using the expenses sheet on IFS. For colleagues who do not have access to IFS, please ask your manager for support and follow the How to complete my expenses process guide.

Expenses must be claimed by the colleague who has incurred the expenditure. Under no circumstances is a colleague permitted to claim expenses on behalf of another colleague.

The expense form must give full details of the expenditure and provide all supporting evidence of the expenses, for example receipts or invoices must be attached. Credit and debit card transaction receipts (i.e. from handheld PDQ or ‘chip & pin’ machine) are not considered valid receipts. Where scanned copies of the original receipts are provided, colleagues should obtain the original receipts for their records.

Colleagues should obtain and submit VAT receipts/invoices for all expenses on which VAT has been paid. Where colleagues submit a VAT receipt, they should set out the name and VAT registration number of the retailer or service provider; the goods and services provided and the amount of VAT payable.

Expense claims should be submitted within 30 days of incurring the expense. If this is not practical, written approval for any extension will be required from the colleague’s line manager. The Society reserves the right to withhold any payment where written approval has not been sought.

All expenses should be submitted by the colleague and authorised by their line manager. Once the line manager has approved the claim form, this will be automatically submitted to the accounts payable department for payment. Expenses must be authorised in advance of any expenditure being incurred where it is expected to be in excess of £1000.

The Society may return an expense claim form to colleagues without payment if it is completed incorrectly or lacks supporting evidence.

Payments will be received via a BAC’s payment, direct to the colleague’s bank account. Please note any claims received after 3pm on Thursday each week might not be processed for payment until the following week.

The Society may issue colleagues with a credit card in line with relevant procedures. This will need to be signed off by the Group Chief Financial Officer and an application form submitted. Upon receiving a Society credit card, colleagues will be required to sign a credit card agreement form which outlines the terms and conditions regarding the use of the card.

Colleagues may only use a Society credit card for business purposes and in accordance with the Society Travel and Expenses Policy. All expenses that appear on the credit card statement must be supported by a valid VAT invoice or VAT receipt and be submitted with a copy of the credit card statement. If the cost is not for the card holder but applies to another colleague, full details of that colleague must be provided. On leaving the Society, all cards must be returned to Finance and all claims must be settled before departure.

Any questions about the reimbursement of expenses should be put to the line manager before colleagues incur the relevant costs.

 

Claiming expenses and agile working

Central Colleagues who are based at our Warwick head office or Waterfront and within our Utilities group are able to, where permitted by their line manager work in an agile manner in line with the Society’s Agile Working Policy.  

Colleagues are reminded that any agreement to work in an agile manner does not constitute a change to a colleague’s contract of employment and their place of work remains as what is noted in their contract. A colleague may not at any time claim for travelling expenses to their contractual place of work. Where a colleague chooses to work at another Society office location or travel to work at a location other than a Society workplace, they will not be reimbursed for any travelling expenses incurred. 

 

Business Travel

The Society is committed to reducing its overall impact on the environment and colleagues should consider whether travel is necessary to meet business objectives or if there are more appropriate means (video or audio conferencing).  If travel is necessary colleagues should consider the most economic means of travel and book in advance.

Colleagues can claim for travel expenses if the travel is necessary in the performance of their duties. No reimbursement is made for travel and subsistence for private journeys (including ordinary commuting to or from a permanent workplace). All business travel should be authorised and agreed prior to travel by the line manager.

If a colleague travels to and from their permanent workplace to another location for business purposes they may claim travel expenses for that journey.

A permanent workplace is where a colleague attends regularly for the performance of the duties of employment (more than 24 months or they spend 40% or more of their working time there). A permanent workplace will usually be confirmed in the contract of employment.  Please note colleagues may have more than one permanent workplace: where a colleague regularly performs a significant part of their duties there. Colleagues should confirm with their manager if they believe they may have more than one permanent workplace.

A temporary workplace is somewhere the colleague goes only to perform a task of limited duration or for a temporary purpose, for example: one day on an ad hoc basis or infrequently. (where a colleague is required to attend for less than 24 months or they spend 40% or less of their working time there). The costs associated with travel between home and the temporary workplace will be classed as business mileage minus the colleague’s ordinary daily commuting mileage.

Regionally based / field based colleagues – where colleagues are responsible for a region over which they perform their duties. The travel expenses within that area are allowable. However, if colleagues live outside their region, they cannot claim travel expenses for journeys to and from the boundary of the region.

National colleagues – where colleagues have a national remit over which they perform their duties and are required to regularly visit sites as part of their role. National travel expenses are allowable, except in relation to journeys to and from their permanent workplace.  The number of roles with a national remit will be minimal and colleagues contracts of employment will specify if it is a national contract.

Home-based colleagues may be able to claim travel for all business journeys. However, confirmation of your home base location must be confirmed in your terms and conditions of employment.

If a colleague’s travel arrangements do not correspond with the categories above and they are   unsure whether they can claim for a travel expense, they should check their terms and conditions of employment and / orspeak to their manager who should seek advice from the Society Tax Manager.

 

 

 

 

Business travel details

For every business journey, you must provide the following information on your expenses claim:

• Date of journey
• Starting point, destination and end point
• Mileage details, including the postcode of the start and end destination (for journeys in a motor vehicle)
• Reasons for the journey and the name of the company or place visited

 

Mileage

The Society will pay a mileage allowance where a colleague uses their vehicle for business journeys to any non permanent workplace. This must be the most cost-effective means of travel and may be subject to line manager approval. Colleagues using their own private vehicle on Society business must ensure they have a “business use” extension on their own personal motor insurance policy.

Please note when claiming mileage, colleagues employed on central (non field, national or home based) contracts cannot claim for their equivalent return journey from home to their permanent place of work. For example, their normal place of work can be an office, store/branch or a defined region, as defined in their employment contract. Therefore, when claiming mileage, colleagues employed on central (non field , national or home based contracts), must deduct the mileage between their home and normal place of work before making a claim.

 

Fuel rates for privately owned and society vehicles

• For drivers of privately-owned vehicles and company cars mileage may only be claimed in line with the current HMRC advisory rates at the point of the expense was incurred. Please note that rates differ dependant on the type of fuel your car uses, and your engine size. It is your responsibility to ensure you claim the correct rate for your vehicle.
• To view the current HMRC advisory rates please use the following link - HMRC rates

 

Car cash allowance fuel rates

If colleagues receive a car allowance from the Society as part of the Society car benefit scheme, colleagues can claim the below fuel rates (as of August 2020).

1. Car

• 23p per mile for the first 10,000 miles in the tax year
• 14p per mile each business mile over 10,000 in the tax year

By submitting an expense claim for mileage in a private vehicle, colleagues are declaring that the vehicle is safe, legal and roadworthy, is maintained to the manufacturer’s recommendations and is insured for business use.

Colleagues receiving the Society Car Benefit Scheme should also read and adhere to the Society Car Benefit Scheme Policy.

Parking/ Toll charges – Colleagues may claim for parking costs or toll fees incurred in the course of Society business. 

Please note claims will not be reimbursed for fines for road traffic offences

 

Travel Booking

Colleagues must book any necessary travel (incl: rail, flights, hotel or ground transportation) through Click Travel, reservations should not be made directly with a travel provider or hotel.

All colleagues making bookings in accordance with this policy are responsible for ensuring they have the budget authority to do so and ensure the trip arrangements comply with this policy.

Where a travel booking is made with Click Travel, the booking will be done through the selected cost centre. Colleagues will not be required to pay for this and reclaim on expenses.

Colleagues should ensure that booking requests are made in good time in advance of travel to help ensure best rates are obtained.

 

How to book

All travel requirements must be booked through Click Travel or via their online booking platform.

To obtain login details for the booking platform please email: mailto:iteam@clicktravel.com.

ClICK Travel can be contacted at:
Email	res@clicktravel.com	Additional support
Online Booking Platform	https://login.clicktravel.com/authenticate.html?&scope=Default&state=6c7884a1ade3c62fd557fbe730725493823e7500&client_id=9mzt275h	Air Travel, Rail & Hotel reservations
Telephone	0844 745 2121	For ground transportation, conference, meetings and group bookings
Office opening hours	9.00am to 5pm Monday to Friday	Call 08447452121
Online Chat Service with Click Travel Team	https://www.clicktravel.com   Service available: Monday to Friday 08:00 – 19:00	Click the speech bubble at the bottom right of the page to start a conversation with the travel team
Emergency Service	0844 745 2121 (or +44 121 510 2269 from outside the UK)	Available outside of office hours 365 days per year. This service should be use for a genuine emergency only and not for new non-urgent bookings.

 

Rail

Rail travel must be booked online via the Click Travel platform and this service is available 24 hours a day.

It is recommended that all rail travel is booked as far in advance as possible to obtain the best available fare for your journey. Where first class travel is available at a lower overall cost than standard class, or where a single continuous train journey is 2 hours or more (i.e. not including connecting journeys) and a table can be secured, first class travel is permitted. In these instances, approval from your line manager will be required.

 

Other Public transport (bus, underground, trams, ferries, coaches) - Please submit a claim for the actual expense incurred. Travel passes may be purchased where it is more economical than purchasing individual tickets.

 

Taxi fares may be claimed where no suitable public transport is available.

 

Air travel

Air travel must be booked online via the Click Travel platform and this service is available 24 hours a day.

It is recommended that all air travel is booked as far in advance as possible to obtain the best available fare for your journey. Discount and budget fares will always be recommended when available and should be taken.

Line manager authority is required for domestic flights, they should only be considered where they compare favourably with the equivalent cost of the journey by standard class rail at the lowest available fare. Associated costs of airport parking, taxi and rail shuttle transfers should also be considered when comparing costs.

If a situation arises that prevents the lowest priced option to be taken, approval will be required from your line manager.

Air Travel	Applicable to	Travel Entitlement
Under 6 hours	All colleagues	Entitled to travel economy class only
Over 6 hours or overnight	All colleagues	The lowest business class fare, or premium economy where applicable

 

Business travel insurance

When booking flights for overseas business trips there is no need to get separate travel insurance, as the Society maintains business travel insurance for all colleagues through our main insurers. 

However, to activate this cover you are required to notify the Insurance Team in advance - insurance.team@midcounties.coop if you are making a business trip overseas, so that they can issue you with the relevant documentation.

 

Passport and visa requirements

It is the colleague’s responsibility to maintain a valid passport with more than six months until the expiry date and ensure any visas which are required are obtained in advance of travel.

Colleagues can claim for the cost of any visas required to travel.

 

Hotel accommodation

The Click Travel system will provide the best hotel rates including any negotiated Society rates where we book as a Society a significant number of room nights. If any of the rates you would normally book are not displayed please email iteam@clicktravel.com and these will be added for you, where appropriate.

The table below details the maximum available allowance for your colleagues by area/region. It is recognised that there may be occasions, where it will not be possible to find suitable accommodation within these rates caps and in such cases an exception will be permitted provided that you have prior written authority from your line manager. Click Travel can assist with bookings during these times.

 

AREA/REGION
	All Colleagues
London (within M25)	£140
City Rate	£100
Provinces	£75

All hotels booked via the Click Travel system will be billed back to the selected cost centre for Bed and Breakfast and Evening meal up to a value of £20.  You will not be required to pay this and reclaim on expenses. Where booking a room only rate you can add breakfast and/or dinner as appropriate.

 

Meals and subsistence

When there is an overnight stay, a claim for subsistence/meals can be made, provided they are supported by VAT invoices or receipts. The reimbursement that can be claimed is limited to the amounts below:

• Breakfast up to a maximum of £20 a day
• Lunch up to a maximum of £6 per day, this can also be claimed where colleagues are greater than 5 miles away from their permanent place of work for at least 5 hours.
• Evening Meal up to a maximum of £20 per day not including alcoholic drinks

 

If the cost of an evening meal or breakfast is included in the cost of overnight accommodation, you will not be entitled to meal allowances in respect of those meals.

 

Please note that the costs of hotels or meals taken near to your permanent workplace or your home (generally within 5 miles) are not subsistence. If authorised by your line manager, they would come under the heading ‘staff entertainment’ but may constitute a taxable benefit, depending upon the circumstances.

 

If a colleague is on a business trip it may be preferable to stay with friends of family. In these cases, no overnight allowance is given. However, a colleague can claim reasonable expenses for themselves to a maximum of £25 provided receipts are submitted for the spend (e.g. for dinner).

 

 

Personal incidental expenses

Colleagues may claim up to £5 per night for any necessary personal incidental expenses, where colleagues are required to stay away from home overnight in the UK (£10 per night outside of the UK), such as for newspaper, telephone calls or laundry for overnight stays 

 

 

Other Expenses

 

Relocation expenses

If a colleague is required to relocate in accordance with their role within the Society, the Society will write separately to the colleague about their individual circumstances and the Society’s support with relocation costs.

 

Professional memberships, subscriptions and qualifications

Colleagues can claim the membership fees of one professional body provided the membership is job related and agreed by the line manager. Colleagues should claim this as an expense using an expenses sheet.

 

Colleagues who would like to study towards a professional qualification, please refer to the Society Professional Development Support Policy.

 

Homeworking

Where colleagues are required to work from home on a regular basis, they may be able to claim tax relief for the extra costs due to working from home. Colleagues cannot claim tax relief where they choose to work from home. For more information colleagues can visit the Government tax relief webpage.

 

Other

Any other expenses that don’t fall within the categories above or any questions about the reimbursement of expenses should be put to the line manager before colleagues incur the relevant costs.

 

Trip cancellations, refunds or delays

Where it is no longer possible to take a business trip, the colleague is responsible for notifying their travel supplier. This should be done as soon as possible to avoid cancellation charges. The Society will not reimburse cancellation charges unless exceptional circumstances apply.

 

Where business travel has been booked through Click Travel colleagues must contact them directly using the contact details above.

The colleague should notify the Society of any refunds received and arrange to pay this back where expenses have already been claimed. Colleague must not seek to benefit personally from financial compensation awarded for delayed or cancelled travel bookings.

 

 

Entertaining

 

Business entertaining

Business entertaining involves the entertaining of, or provision of hospitality to, suppliers or customers (existing or prospective) and other business contacts. An occasion is only regarded as business entertaining where a third party is present. Business entertaining does not include events where only colleagues of the Society are present. Business entertaining also includes the provision of gifts to third parties.

The Society will normally meet genuine business entertaining expenditure subject to prior written approval by a member of the Executive.  Colleagues should submit details of the individuals whom they wish to invite; the name of the organisation they represent; the nature of the entertainment, including date and location and the business reasons for the entertainment.

Expense claims must detail the business purpose, the event, names of all Society colleagues involved, the names of third parties involved and the organisation they represent.  The cost of travel to and from entertaining events and accommodation, if an overnight stay takes place, this should also be detailed under this heading.

 

Where colleagues provide entertainment for external guests, they must ensure it complies with the Bribery and Fraud Policy and Hospitality and Gifts Policy.

 

Colleague entertaining

The provision of entertainment, accommodation, food or alcohol to colleagues that is neither genuine subsistence (i.e. colleagues are away from their permanent workplace on a genuine Business Journey), nor business entertaining (i.e. there are third parties present) is classed as colleague entertaining. Any colleague entertaining must be pre-approved in writing and should be for an appropriate business need. The names of those entertained and their staff numbers must be included on the expense claim.

 

Internal meetings

You cannot claim expenses for food and drink at internal meetings unless there are exceptional circumstances e.g. colleagues working into the evening at the request of senior management.  In these exceptional circumstances approval from the accountable Executive must be sought prior to food and drink being ordered.

 

 

Conference, Meetings and Group Bookings

Meetings, conferences and group bookings may be placed through Click Travel between 9am and 5.30pm, Monday to Friday.

When booking a meeting or conference, consideration should always be given to internal meeting facilities, availability can be checked on Outlook.

Click Travel can source and book the following external facilities:

• Venues
• Room Hire
• Accommodation
• Equipment Hire
• Catering

 

All venue bookings, both internal and external, should be made as early as possible to maximise the range of options available and in the case of external bookings, maximise the potential to secure preferential rates.

Dinner, Bed and Breakfast can be arranged by Click Travel for a conference, meeting and group bookings that include an overnight stay, where appropriate and required.

Please note that Click Travel will not manage the event.

 

Additional Support

If colleagues have any questions regarding the policy or require additional support, you should speak to your line manager, who, in turn, may need to consult with the Tax Manager, Accounts Payable Department or the HR advice line.

For expenses claims please email personal.expenses@midcounties.coop. If you require any additional support with booking travel, you can speak to Click Travel on 0844 745 2121 or res@clicktravel.com