5.1 Introduction to Procedures

5.1.1 The information and instructions contained in this section are for the guidance of all employees in all departments of the University. Staff are required to be conversant with the University’s policies on Gifts and Hospitality and the Prevention of Bribery and Corruption detailed in Sections 2.7 and 2.8 of these regulations, prior to travelling and incurring expenses while on University business.These procedural instructions will not apply to self-employed persons or Non University employees seeking reimbursement, e.g. interview expenses except as otherwise stated. The policies have been prepared in the light of the Income Tax and National Insurance Contributions (NIC) regulations and in consultation with the University's Tax Office to meet HM Revenue and Customs requirements and comply with taxation legislation.

5.1.2 Provided claims are completed strictly in accordance with the terms of this section, unless otherwise stated, no additional tax or National Insurance Contribution liability will arise to the employee or the University and employees need not report details in their tax returns.

5.1.3 Where an expense claim is contemplated in respect of any item not included in this section, or an employee has a query relating to the payment of expenses under this section, the matter must be referred, in the first instance, to their Head of Department, who may if necessary refer to the Finance Office for guidance (a list of contacts can be found on the Finance Office website). In the event of an employee, by force of circumstance, exceeding the expenses limits set out in Financial Regulations, he/she may, through the relevant Head of Department, bring a case forward to the Director of Finance detailing the circumstances who will consult the PVC (Resources) as necessary. The Director of Finance may at his discretion waive Financial Regulations in appropriate circumstances. In cases where there is uncertainty over the taxation treatment of expense claims, it is important that any contact with HM Revenue and Customs is conducted by the Finance Office. Under no circumstances should any employee approach HM Revenue and Customs directly.

5.1.4 At the end of each tax year, the University will prepare a statement in respect of employees who have received taxable expenses and benefits, giving details of all such payments made in that year. A copy of this statement will be issued to employees. A report (on form P11D or P9D as appropriate) will then be made to HM Revenue and Customs in order that the Inspector of Taxes may collect the tax due from the employee. It is important that the statement is retained as you may require it to complete your Self-Assessment Return.

5.1.5 All University employees who are required to travel in order to fulfill their duties are required to seek prior approval from their Line Manager/Head of Department. Approval is required to be away from the University and also to seek a budgetary allocation to cover the anticipated cost incurred, in line with normal departmental practices.


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