Lesters Expense Guide

Lesters Expense Guide
Temporary workplace – travel and subsistence
claims
You have been employed on an overarching contract of
employment and it is anticipated that you will be working on a
number of temporary assignments across a series of
temporary workplaces. Each assignment will be subject to an
assessment to determine whether or not the workplace is
temporary. Whilst working at temporary workplaces you are
able to claim for the cost of travel to/from your home and the
temporary workplace, as well as the costs for necessary
subsistence (meals).
In order to claim temporary workplace travel and subsistence
expenses you need to confirm that during your employment
with us it is your intention to work on multiple assignments
across a series of temporary workplaces.
We will ask you to confirm this on each expense claim. The time
spent at the temporary workplace cannot exceed 24 months. If
it is known that the temporary workplace will exceed 24 months
from the outset or at any point during the assignment then the
workplace becomes a permanent workplace and as such travel
and subsistence expenses will not be allowable.
For each new temporary workplace there needs to be sufficient
distance between this new workplace and your previous
workplace, i.e. at least a distance of 10 miles, or there needs to
be a significant change in your commute journey. Temporary
workplace travel and subsistence expenses cannot be claimed if
any of the following applies
You do not anticipate any further assignments through Lesters
You are working on a temporary assignment where it is known
that this will lead to a permanent position
You resign or give notice to Lesters.
In all of these cases above the final temporary assignment
reverts to a permanent place of work and travel and subsistence
can no longer be claimed.
Important Disclaimer
If your contract rate is less than £15 per hour, you may NOT be
able to claim all your incurred expenses. This is due to legislated
National Minimum Wage requirements. Please seek advice from
the Lesters Team.
When making a claim you are confirming that the expenses are
wholly and exclusively on behalf of your contract. It is also
necessary for a valid receipt to be retained in support of any
expense claimed.
Submitting a claim confirms that you have retained the original
receipts/logs for your personal records. This is important, should
HMRC request them.
Travel
Travel costs can be claimed for all business related travel including travel to/from your home and the
temporary workplace.Travel costs include public transport fares taxis fares air travel fares mileage rates and
car hire.
Public transport
Train, tube, bus and tram journeys are all allowable. You will need to submit copies of your ticket and/or
valid receipt for your first journey to a new workplace or business location, subsequent tickets need not be
submitted to us however you will need to retain copies for your records.
Taxi Fares
Taxi fare costs may be granted provided it was necessary, for example late night working or where public
transport was unavailable or inaccessible. If you are unsure it is advisable to check with us before incurring
the expense. You will need to submit copies of valid receipts to us and retain copies for your records.
Parking & Congestion Charge
If you use your vehicle for business travel and park your vehicle in a paid parking lot then you may claim the
cost of this expense. Likewise, if your contract requires you to use your own vehicle within London’s
Congestion Zone, within the charge hours, you may also claim the cost of this.
If you are claiming for a Parking or Congestion Charge, please record the expense on our online portal.
Mileage rates
If you are using your own private vehicle then mileage can be claimed for all
business related trips including to/from your home and the temporary
workplace.
We will ask you to confirm that your private vehicle meets all the legal
requirements for use on a public highway and that you have the correct
insurance in place to cover business use. The current mileage rates are
Car Hire
If you are hiring a car for business related trips including to/from your home and the temporary workplace
then you are able to claim the cost of the hire plus the cost of the associated petrol.
Car hire can only be claimed for the days worked. For example if you do not work weekends then weekend
costs cannot be claimed. You will need to submit copies of valid receipts to us and retain copies for your
records.
Other incidental expenses resulting from business travel
Toll fees, congestion charges and car parking are allowable. You will need to submit copies of valid receipts
to us and retain copies for your records.
Training courses
You may be required to attend training courses or seminars as a direct result of the assignment you are
working on. Training courses, provided that they retrain or enhance existing skills, are allowable. Care must
be taken to ensure that the training course does not fall foul of the Duality of Purpose rule. For example, an
MBA or Degree course would be seen to enhance your own skills rather than benefiting you in carrying out
your assignments. It is advisable to check with us before incurring the expense. You will need to submit
copies of valid receipts to us and retain copies for your records.
Subsistence
Subsistence costs are meal expenses that can be claimed alongside all business related travel including travel
to/from your home and the temporary workplace. To qualify the costs must have been incurred on the same
day as the business travel and the costs must be claimed as an extra expense as a result of the business travel,
for example when working at a temporary workplace a packed lunch prepared as part of a standard working
day will not be considered as it will be deemed a normal day to day occurrence and not an extra expense as a
direct result of the travel. The costs must relate to the purchase of a meal as opposed to the costs of
ingredients to create a meal, for example items purchases as part of your weekly grocery shop cannot be
considered. Lastly the costs must have actually been incurred.
The maximum rates above only apply where the costs actually incurred exceed the maximum rates above. The
maximum rates may need to be reduced for assignments with a contract rate of less than £10 per hour. You
will not need to submit copies of valid receipts to us however you will need to retain copies.
Hotels for Business Purposes
If you are required to stay overnight away from home for work purposes then you may claim back a deduction
for the costs of your stay. Expenses allowed are accommodation incurred for yourself together with overnight
subsistence. (see subsistence). Care must be taken that claims are not deemed excessive.
To claim your hotel expense, please record the expense on our online portal. Relevant receipts are required.
Computer consumables, hardware and Software
Claims for the purchase of storage media, hardware, applications etc are allowable as long as they are an
essential requirement in carrying out your assignments. You can claim up to £500 per year. You will need to
submit copies of valid receipts to us and retain copies for your records.
Telephone & Internet Usage
Telephone and internet can only be reimbursed where there is an itemised bill and business calls and business
internet usage can be identified. Bundled un-itemised contracts cannot be claimed. The only exception is
where a separate contract is taken out exclusively for business purposes and it can be proven that a private
contract also exists. In this case the whole of the business contract can be claimed including rental. You will
need to submit copies of valid receipts to us and retain copies for your records.
Postage, stationery, books and journals
Claims for the purchase of postage, stationery items, technical journals,
industry magazine subscriptions and books are allowable as long as they are
used wholly, necessarily and exclusively in the performance of your duties. You
will need to submit copies of valid receipts to us and retain copies for your
records.
Tools, equipment, consumables
Claims for the purchase of tools and equipment are allowable as long as they
are an essential requirement in carrying out your assignments. You will need
to submit copies of valid receipts to us and retain copies for your records.
Protective clothing
Claims for the purchase of protective clothing are allowable as long as they
are an essential requirement in carrying out your assignments. Protective
clothing includes overalls, steel toe capped boots, helmets and Hi-Vis jackets.
Laundry for protective clothing can also be claimed. You will need to submit
copies of valid receipts to us and retain copies for your records.
Eyesight tests
If you are required to continually use a VDU as part of your normal duties you will be able to claim for the
cost of an eyesight test carried out by a qualified optician. You will need to submit copies of valid receipts
to us and retain copies for your records.
Professional fees and subscriptions
If your work requires your registration with a professional body or to become a registered member of a
particular organisation or requires a special licence then your may be able to claim. It is advisable to check
with us before incurring the expense. You will need to submit copies of valid receipts to us and retain
copies for your records.
Other Expenses
There are a number of other expenses which you may incur as a result of your work.
We have focused on the main ones below, if there are any that do not appear here then please check with
us before incurring the expense.
Entertaining
It is not possible to claim expenses for entertaining.