Guidelines For Claiming Expenses
Our expenses policy has been approved by HM Revenue and Customs (HMRC) and a copy of the dispensation agreed with HMRC can be found here.
You can download our expenses forms here.
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General
Business expenses incurred in the performance of your
duties may be reclaimed; simply submit a completed Expenses
Claim Form, together with the appropriate tax invoices/receipts.
Your claimed expenses will be reimbursed out of your
contract earnings, free of income tax and National Insurance.
The main items, which may legitimately be claimed, are:
- car travel (mileage allowance)
- travel (other than car)
- car hire & car parking
- telephone (mobile and static)
- postage, stationery & consumables
- accommodation & subsistence
- professional subscriptions & training
- periodicals/magazines
Car Travel (mileage allowance)
Traveling expenses for travel 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)
| Engine Capacity | First 10,000 miles | Exceeding 10,000 miles |
| Authorised rate for cars | 40p | 25p |
| Authorised rate for pedal cycles | 20p | 20p |
| Authorised rate for motor cycles | 24p | 24p |
- When claiming mileage allowances, please supply
the following details:
- Purpose of journey
- Total miles being claimed (together with start and
end odometer readings)
- Engine capacity of car
Travel (other than your own car)
Costs incurred by air, rail and taxi journeys 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.
Computer Equipment
Personal computer equipment bought for work use can
be claimed in full.
Car Hire & Car Parking
Car hire and car parking costs 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.
Telephone
The cost of home and mobile telephone calls (where it
is possible to separately identify these as business
calls) are allowable and can be claimed. The telephone
bill (with the business calls suitably identified) must
be attached to the expense claim form. Calls to your
home number cannot be considered as business calls,
irrespective of the purposes for which they were made.
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.
Accommodation & Subsistence
Hotel accommodation, breakfast and evening meals whilst
on short stay business trips away from home are allowable
expenses and can be claimed. Tax invoices/receipts are
usually available at the time of payment.
Professional Subscriptions & Training
The cost of professional subscriptions (such as membership
of the British Computer Society) and the cost of attendance
of any relevant training courses are allowable expenses
and can be claimed. Tax invoices will usually be provided
by the professional or training organisation.
Periodicals/Magazines
The cost of professional periodicals/magazines (such
as subscription to Freelance Informer or Computer Contractor)
are an allowable expense and can be claimed