Where business expenses have been incurred wholly and exclusively in the performance of your duties, these may be reclaimed by submitting a completed Expenses Claim Form together with the appropriate tax invoices/receipts.

In certain cases, we would not require receipts if the expenses are within the dispensation guidelines we have with HM Revenue and Customs which are as follows:

Overnight Expenditure-Hotel Expenses - Bed and breakfast allowance £85 (London £100)

Subsistence costs- Breakfast allowance £7 (London £8) if you stay overnight or leave home earlier than 7:30 am and travel more than 5 miles from your permanent workplace and you are away for more than 5 hours.

Lunch allowance £8 (London £9) if you work more than 5 miles from your permanent workplace and you are away for more than 5 hours.

Evening meal allowance £15 (London £17) when you stay overnight and are more than 5 miles and away for more than 5 hours from your permanent workplace extending beyond  6:30pm.

Meal allowance of £20 (London £25) if you have to stay overnight and breakfast is already included in your accommodation cost.

Overnight Expenditure – staying with Friends or Family

On production of full details of the name and address of the friend or family, an amount of 30 can be claimed if you incur expenses whilst staying away overnight. You must state the details of amount and nature of the expenditure incurred.

Receipted Expenses without upper limits

Your receipted expenses will be reimbursed to you free of income tax and National Insurance out of your contract earnings.

The main items, which may legitimately be claimed, are:

• car travel (mileage allowance)
• travel (other than car)
• car hire & car parking
• telephone (mobile and landline)
• postage, stationery & consumables
• accommodation & subsistence
• professional subscriptions & training
• periodicals/magazines

Expenses- different currencies

If submitting expenses in different currencies, you will need to do so on different expense sheets. For example, if you have paid for you flight in GBP, but then pay for taxis or accommodation in another currency, you will need to submit one expense time sheet for the flight & another for the rest.

Expenses - Car Travel (mileage allowance)

Travelling expenses, where the method of travel is via a private motor vehicle, are payable as mileage allowance paid under the Inland Revenue agreed 'Fixed Profit Car Scheme'. The mileage allowance rates are shown in the table below.

Mileage Allowance Rates under Fixed Profit Car Scheme (2006/07)

When claiming mileage allowances, please enter the total mileage in the appropriate box on the expense claim form and supply the following details and the reverse:

• Purpose of journey
• Total miles being claimed (together with start and end odometer readings)
• Engine capacity of car

Mileage claims must be supported by receipts in all cases in order to claim the full rate. Where receipts are not provided the rates will be reduced by the VAT element

Expenses - Travel (other than car)

Non-car travel (such as air, rail and taxis) for trips in the performance of your duties are an allowable expense and can be claimed. When claiming such expenses, please attach the relevant travel ticket receipts. Rail and air receipts are available at the time of purchase of the ticket. Taxi receipts are available at the time of payment.

Expenses - Computer Equipment

Personal computers equipment bought for use in your work can be claimed up to £1000 per annum.

Expenses - Car Hire & Car Parking

Car hire and car parking for trips in the performance of your duties are allowable expenses and can be claimed. When claiming such expenses, please attach the relevant tax invoices/receipts. Tax invoices for car hire will usually be sent to you following the completion of the hire. Car parking tickets usually double as receipts.

Expenses - Telephone

The costs of home and mobile telephone calls, where it is possible to separately identify these as business calls, is allowable and can be claimed. The telephone bill (with the business calls suitably identified) must be attached to the expense claim form. Calls to home cannot be considered as business calls no matter for what purpose they were made.

Expenses - Postage, Stationery & Consumables

The cost of stamps/other postal services, stationery, books, manuals, computer software, computer diskettes and other consumables are allowable and can be claimed. Receipts must be attached to the expense claim form. Receipts for stamps are obtainable from Post Office Counters Ltd at the time of purchase.

Expenses - Accommodation & Subsistence

Hotel accommodation, breakfast and evening meals whilst on short stay business trips away from home are allowable expenses for you only, and can be claimed. Tax invoices/receipts are available at the time of payment.

Expenses - Professional Subscriptions & Training

The cost of professional subscriptions, (such as membership of the British Computer  Society), and the cost of attendance of any training courses, relevant to the performing of our duties, are allowable expenses and can be claimed. Tax invoices must be provided by the training organisation.

Expenses - Periodicals/Magazines

The costs of professional periodicals/magazines are an allowable expense and can be claimed, with receipts.