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Expenses

• Golden Rules for Making Expense Claims

The rule for expenses to be allowable is that “they are legitimate business expenses” i.e. a cost you’ve incurred 'wholly, necessarily and exclusively’ in order to perform the duties of your employment. HMRC tax law is very strict in the definition of business expenses that can be claimed. Every month you are asked to submit an expenses claim that will help us to support you in this. What you tell us in this Expenses form will affect how much tax you pay, and make sure that we are taking advantage of all the applicable tax benefits that your position offers you.

Carrington is fully compliant with HMRC expense rulings giving you the confidence to claim expense items with the HMRC’s full support and our professional guidance.

You are required to provide receipts to substantiate claims you have made. We will not be able to pay expenses if we don’t have your receipts.

The following is a list of expenses that you are able to get tax-relief on through Carrington Management Services Ltd:

Subsistence

Subsistence are basically meal costs incurred whilst working at a temporary workplace, such as meals, drinks etc.

Overnight Subsistence

Expenses incurred as a result of business trip where you stay overnight

Mileage

Mileage can be claimed for all business related travel including to and from work and between work sites. You can claim 40p for the first 10,000 miles using your car and 25p there after, Cycle 20p per mile, Motorbike 24p per mile.

Business Entertaining

All Meals where business is discussed as the main point of the meeting

Car Hire Charges

You may claim for the reasonable cost of your car hire charges when the expense is solely incurred for business purposes. You must provide the original receipt. You may not claim for any speeding, parking or clamping fines.

Rail, Bus and Air Travel

Rail, bus and air travel costs to and from your home to your temporary workplace. Receipts are required for this expense. We will accept original travel tickets and online confirmation receipts provided by low cost airlines.

Parking Charges

Parking charges can be claimed. You must provide the original receipt for this expense for each date you have claimed.

Congestion Charging

You are able to claim the cost of congestion charging if it relates specifically and exclusively to your assignment. We will audit that the charges match working days and personal travel must not be claimed for. Receipts are required.

Personal Incidental

In addition to the accommodation and breakfast costs, you are also able to claim a further £5 per night in the UK and £10 per night outside of the UK to cover personal incidental expenses. This expense has been allocated for the inconvenience of being away from home. You may claim for items such as toiletries under this category, we do not require receipts.

Telephone

You may claim for the full amount of business calls made while undertaking your work duties. Claiming business calls from either private home, personal mobile or overnight accommodation telephones will be accepted. All original receipts are required such as itemised bills, top-up or hotel receipts. You can not claim for line rental, phone equipment or any private calls. You can not claim for Broadband charges.

Office consumables and stationery

You may claim for a practical amount of office consumables and stationery purchased in connection with your business duties. This total must be of a reasonable amount and we require all original receipts to validate your claim items such as paper, pens, postage, printer cartridges, notepads and staples can be claimed under this category.

Professional Subscriptions

A full list of allowable subscriptions can be found http://www.hmrc.gov.uk/list3. Receipts are required for this claim.

Eyesight Tests and Lenses

It is possible to claim for the cost of an eyesight test where this is necessary for the initial or continued use of visual display equipment in your assignment(s). A qualified optician must carry out the eyesight test and a receipt for the provision of the test must be supplied. You can also claim the cost of corrective lenses where a change of prescription is advised by a qualified optician and you are required to use visual display equipment in your assignment(s). This also includes frames.

Mobile Telephones

We will pay your mobile telephone bills where you have sold your phone to us at market value. At the end of your contract we will sell you the phone back at market value.

Sundry Expenses

Larger items purchased for business purposes such as laptops, software and personal protection equipment can be claimed. You must provide a letter detailing how the purchase supports your contracted business duties, along with the original receipt for the item.

Training & Tuition

Training & tuition costs can be claimed where it is “work related” (see below for a definition of “work related”). To ensure any claim is allowable we require: a receipt for the full amount for the training & tuition, your current job description, the name of the training course/tuition, a description of the course/tuition. In addition to claiming the cost of the training & tuition any “related costs” (see below for a definition of “related costs”) can also be claimed.

The definition of “Work-related training” is training for your current employment or a “related employment” where the training course or other activity is designed to impart, instill, improve or reinforce any knowledge, skills, or personal qualities which are, or are likely to prove, useful to you as an employee when performing your duties, or will qualify or better qualify you to undertake the employment, or to participate in charitable or voluntary activities arising through your employment. The term includes a wide-range of practical and theoretical skills, so long as those skills are relevant to your employment. Where leadership team skills are appropriate to you, participation in activities such as Outward Bound, Raleigh International, or Prince’s Trust will qualify.

Receipts

You are required to provide receipts to substantiate claims you have made. We will not be able to pay expenses if we don’t have your receipts.

We STRONGLY recommend you use "recorded delivery" for non mileage receipts when sending via the postal system.

If you have any questions about the claim form, how to complete it, where and when to send please contact us on 020 7324 6020.

Carrington Disclaimer

Please note that Carrington will NOT be liable for any direct or indirect payments that arise as a result of expenses claimed by you. We will endeavour to ensure that all claims are valid but we will not accept responsibility should any tax or National Insurance charges be levied to you now, or in the future, for expenses disallowed by the relevant tax authorities.

Any underpayment of tax and National Insurance as a result of erroneous claims will therefore result in you being personally responsible for the liability. Any underpayments are due immediately and will be collected at the first opportunity