Stokers A5 Handbook Policies APR24

EXPENSES POLICY

INTRODUCTION The expenses policy has been established to ensure that Stokers adhere to Inland Revenue guidelines. The Inland Revenue pay particular attention to breaches of expense policy, which could result in an additional tax charge for the individual and or the company. This policy replaces all other instructions relating to expenses previously issued and will take effect immediately. GENERAL PRINCIPALS This policy guides employees of Stokers on how to claim back reasonable expenses incurred on company business. This policy applies to all company employees. All employees should ensure expenditure is in the interest of Stokers, is appropriate and kept to a minimum, and that expenses are claimed promptly. Where employees are in any doubt about the validity of an expense, they must consult their Manager. MEAL ALLOWANCES Breakfast may only be claimed following an overnight stay. You may not make an expense claim for lunch unless it falls under entertainment allowances. Dinner may be claimed if you have an overnight stay, the limit is £20.00 per person to cover the cost of the meal and one alcoholic or non-alcoholic drink. Where one employee pays for a meal for a number of other employees, the full names (not initials) of all attendees must be included on the expense claim. This requirement is made to comply with Inland Revenue guidance and, if not followed, may result in individuals being taxed on the full cost of the meal. The reimbursement for the purchase of other “snack” items such as tea or coffee will be considered on merit and according to circumstances. It will be normal practice for the senior employee of the company to pay the whole bill when more than one Stokers’ employee is involved. REIMBURSMENT Expense claim forms must be properly completed and authorised. VAT receipts must be produced where applicable. Expenses older than 3 months will not be claimable.

OVERNIGHT ACCOMMODATION Accommodation will be provided on the basis of a double room of reasonable standard with private facilities. To arrange any approved overnight accommodation for work purposes, please contact HR to arrange a booking via our Premier Inn Business Account. If you find a cheaper alternative than the Premier Inn rate, the accommodation will be expensed back to you after a Director authorises the price. All employees are expected to research the best price. Wherever possible, meetings and interviews must be conducted in the company’s own premises. Where a requirement arises for external meeting rooms, these must be authorised in advance by a Director. TRAVEL INCLUDING CAR PARKING & TOLL ROADS Train tickets are to be standard class only. Where train or other modes of public transport cost less than the amount of mileage that could be claimed to a required location, you must choose the cheapest and most suitable mode of transportation within reason. Length of journey must be considered when making this decision, if you are unsure please liaise with your line manager. The hire of cars and vans for business use must be authorised in advance by a Director. In addition, the relevant person at the head office must be immediately informed in order to ensure that individuals who are driving the vehicles are included on the company’s insurance policy. Taxis cannot be claimed from home to work unless in exceptional circumstances and agreed by the Manager. You may be required to use toll roads (including Central London congestion charges), bridges and car parks as part of your daily duties, the cost of which will be reimbursed only with a relevant receipt, where applicable. All employees are encouraged to be conscious of costs, for example in selecting which car park to use. Any car park bookings should be made in advance as a priority to keep costs down. When selecting a car park or transport to an airport for business related trips the following guideline should be adhered to: • Airport Travel: Up to a maximum of £40.00 total for return journey (£20 each way). • Airport Parking: Up to £20 will be reimbursed (anything more must be authorised by a director).

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