This guidance sets out how and when expenses may be claimed back from the company. It applies to all employees and to any contractors who have agreed to the same arrangement in writing.

**What can be claimed** Employees may claim back the reasonable cost of travel, accommodation and subsistence where these have been incurred in the course of their work. "Reasonable" means the most economical option consistent with the needs of the task: standard class rail travel rather than first class, mid-range hotels rather than luxury, and so on. Personal items purchased during a work trip — newspapers, toiletries, gifts — cannot be claimed, even if the employee would not have bought them otherwise.

**How to claim** All claims must be submitted through the Expenses Portal within 30 days of the date on the relevant receipt. Claims made after this period will be considered only in exceptional circumstances and must be accompanied by a written explanation for the delay. A digital copy of each receipt must be uploaded; where no receipt is available (for example, where a machine produces only a blank till roll), the employee should make a brief note explaining the circumstances.

**Mileage** Employees who use their own car for business travel may claim 45 pence per mile for the first 10,000 miles in any tax year, and 25 pence per mile thereafter. Journeys between an employee's home and their usual place of work cannot be claimed, even when they take place outside normal working hours.

**Payment** Approved claims are paid on the last working day of the month following the month of submission. Payments are made directly into the bank account used for salary.

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