Expenses and Purchasing Card Policy
8. Categories of Expenditure
8.1. Expense claims and purchasing card expenditure will be recorded against the expense categories and expense items listed below.
8.2. Claimants and cardholders should note that the inclusion of an item in the list below is not confirmation of the eligibility of the specific item being claimed or purchased. Further details of each category and the eligibility of items within that category are set out in Appendix A. Claimants and cardholders must review these detailed criteria to establish whether the particular expenditure item is eligible for reimbursement or is appropriate for payment via a University purchasing card.
8.3. Travel
- Mileage
- Flights (economy and business class shown separately)
- Trains (standard and first class shown separately)
- Tube/underground
- Taxi
- Other transport
- Vehicle hire
- Fuel for hired/pool vehicles
- Parking
- Road/tolls/congestion charges
- Other travel related costs
8.4. Accommodation and subsistence
- Accommodation (London, UK, overseas)
- Accommodation meals
- Internet charges
- Accommodation incidental business expenses
- Subsistence meals and food purchases
- Overnight stay friends/relatives
8.5. Fees and subscriptions
- Professional membership
- Course registration
- Conference fee
- Other fees and subscriptions
8.6. Hospitality/entertainment
- Meals/refreshments
- Other entertainment expenses
8.7. Employee refreshments/entertainment
- Staff event
8.8. Gifts
- Gift vouchers (for giving to non-staff only)
- Gifts/cards
8.9. Marketing and Publicity
8.10. Purchase of goods
- Equipment
- Software
- Books/publications
- Stationery
- Consumables
- Safety/protective gear
- Handling/clearing fee
- Import VAT
- Goods for resale
8.11. Relocation
- Removal costs
- Legal/estate agents’ fees
- Travel
- Other relocation costs
8.12. Student related expenditure
8.13. Other incidental expenses
- Stamps
- Parcel delivery
- Photocopying
- Telephone calls - business use
- Conference call connection charges
8.14. Tips and gratuities
These are reimbursable where considered reasonable, appropriate and in line with the practice of the country where the expense is incurred. They should be included in the cost of the expense item to which they relate. If un-receipted or additional to the receipt total this explanation should be made clear at the time of submitting the claim.
