Travel and Expenses Policy Version 13 Updated March 2023
Created/Updated By
Version Date
Draft/Final Comments/Changes
HMRC updated mileage rates for company car/cash allowance users. HMRC updated mileage rates for company car/cash allowance users.
12 13
29.06.22 Lydia Smith
Final
16.03.23
Katie Southerton
Final
Expenses Policy Version 13 1
Introduction
Purpose We appreciate that sometimes you will be required to spend your own money whilst working for the business. If this is the case, we aim to pay this back to you as quickly and effectively as possible. Please take the time to read through the policy, the guidelines provided are to ensure you’re comfortably looked after whilst keeping business costs controlled and to mitigate your own personal tax implications.
There are separate guidelines for relocation expenses. Please email the People Team (peopledirect@petsathome.co.uk) if you require this policy,
Scope
This policy applies to all Pets at Home colleagues, comprising: o Pets at Home Store colleagues o Pets at Home Support Office colleagues o Pets at Home Field Team colleagues o Pets at Home Distribution Centre colleagues
This policy does not apply to: o Pets at Home Colleagues in our Hong Kong offices who have a separate policy o Individuals that are self-employed, or work as contractors or consultants for Pets at Home. Our principles Travel should be booked where at all possible through our Travel Management provider Click Travel. In exceptional circumstances where travel has not been booked through Click Travel, any expenses incurred for business needs should be claimed back via expenses. HMRC define expenses as those being wholly, exclusively and necessarily incurred in the performance of duty . The reimbursement levels set out in this policy are designed to govern costs and ensure that the policy isbeing used effectively. All expense claims require approval from an approving manager. However, please note that the limits set out in this policy should not be exceeded. Any claims exceeding these limits would require additional approval in advance. Only expenses that have been inserted and supported with a receipt will be reimbursed.
How and when to submit your expenses
Web expenses We want to ensure that any monies that you have paid out are reimbursed to you as quickly as possible. We therefore recommend that you submit your expenses as soon as possible to ensure that a payment can be processed in a timely manner. All expenses must be submitted within 3 months of being incurred, or before the year end cut off. Appropriately completed and approved expenses received before 1:00pm on Monday will be processed and paid in the same week’s payment run to your bank account which your salary gets paid into. If any of the expenses being claimed are taxable then they will be paid monthly with your salary. To claim for expenses, you must log onto web expenses at https://login.webexpenses.com/we/ the user guide of how to login to web expenses can be found on the kennel https://thekennel.co.uk. Claims submitted via web expenses with the appropriate receipts uploaded should be submitted for approval by your authorising manager who certifies the expense claim. Claims that are sent to the Expenses Team without correct authorisation, outside of the web expense system or outside of policy will not be paid. In this instance, we will let you know why and ask you to make appropriate changes before resubmitting.
Expenses Policy Version 13 2
Receipts VAT receipts are an important part of being able to make a claim, so please ensure you submit original VAT receipts with all claims. We cannot accept credit/debit card slips or statements as evidence of a business
purchase except when you have been travelling in London, using contactless You can ensure it’s an appropriate VAT receipt, by checking it has the following:
The name and address of the vendor
•
• The vendors VAT registration number, which consists of nine digits and is set out in the following format: 123 4567 89.
The date of purchase
•
• Details of the goods/services that have been purchased The amount of VAT paid
• The VAT inclusive value of the goods or services
Help with expenses If you have any problems with the completion of your expenses claim you should in the first instance speak to your line manager, otherwise if you have any questions or would like any support, please feel free to contact the Expenses Team within Support Office at expenses@petsathome.co.uk.co.uk
Travel (including air, rail, ferry and bus)
General You should always consider whether or not travel is necessary and always look to travel in a way which minimizes the cost to the business.
All travel must be approved by either your line manager, in the case of Store Operations or your functional director in the case of Support colleagues. In all cases, travel that is booked out of policy must be approved by a member of the Group Executive Team.
Ordinarily booking flexible tickets would likely be out of policy as they are usually more expensive however flexible fares should be considered in the current environment, particularly if you know you are travelling to an area which is likely to be subject to additional lockdown measures.
All travel must be booked via the Group’s travel portal https://login.clicktravel.com/ or for colleagues working in our retail stores via the travel booking form which can be located via the kennel which makes booking easy and quick. Prior to booking any business travel, the travel and booking policy should be read which can be found on the travel portal and the kennel. Rail Travel Rail travel must be booked through the travel portal or for our retail colleagues via the travel booking form and you should endeavor to pre-book travel at least two weeks in advance for standard tickets. You can also obtain significant savings by specifying outward and/or return journeys at the time of booking, so please bear this in mind when making a booking. First class rail travel can be considered environment on busier routes for safety reasons in the current environment, however First-class tickets must be booked at least 4 weeks in advance.
Expenses Policy Version 13 3
Air Travel
Air travel is generally expensive, so when used it should be the lowest cost means of travel and fare. This should be evidenced to your travel approver. Flexible fares should be considered given current COVID-19 lockdown uncertainty, should the travel need to be postponed or cancelled. Again, this should be booked through the travel portal using the online travel cloud system. If you do need flexibility when travelling, pleasecheck whether you are able to change a fixed ticket prior to any booking being made. Flights in and around the UK should only be made if necessary or if more cost effective than rail travel and should always be pre- authorised by your authorising director with costing’s. All Domestic flights should be made in economy class and booked at least 2 weeks in advance. International travel is only permitted in exceptional cases and requires both line manager and Group Business Improvement Director approval. These should be booked 4 weeks in advance. Premium economy tickets are permitted for flights that over 6 hours and business class tickets for flights over 10 hours. All air travel should be booked via Click Travel only. For multi leg journeys please speak directly with Click Travel who will advise on the most cost-effective route. Travel associated with Training or Conferences Face-to-face training is only permitted when the training is delivered by a Pets at Home colleague, for example Grooming or SQP. Any travel needed for face-to-face training should be booked through the Click travel portal. Approval is not required for training that is delivered by a colleague.
Travel between Support Offices Attendance between support offices is limited to once per month. Any travel costs associated with travel to a support office that is not your permanent place of work should be approved prior to travel.
Personal travel linked to business If you would like to extend a business trip for leisure purposes or personal reasons, the cost of travel should be equal to or less than the cost of the business trip alone. This must be signed off by your Approver at the time of booking. • Weekend accommodation will be paid for if you are unable to return home as part of a longer business trip. • Any increased cost for personal reasons must be covered by you. • Please ensure you have adequate private travel insurance for the ‘personal’ part of the trip. Travel with spouse or partner If a spouse or partner accompanies you on a business trip, their costs are yours to pay and cannot be claimed via expenses. Your own travel should still be booked via the most economic routes and within the expense policy. You cannot downgrade the travel or accommodation booked in order to fund travel costs for a companion.
Frequent Traveller Schemes and personal incentives Feel free to utilise your frequent traveller schemes to collect points, as long as the impact of doing so doesn’t increase the cost of the trip. We will not be able to reimburse any related membership fees.
Expenses Policy Version 13 4
Transport (public and taxis)
Airport shuttle buses and public transport When you are travelling on business, and where available, shuttle buses should be used.
Travelling in London Where at all possible, tube travel or tickets for travelling across London should be booked in advance with trains tickets purchased through Click Travel. Where that is not possible, a contactless credit/debit card or an Oyster card can be used and is usually the cheapest way to pay for journeys on bus, tube, tram, DLR, London Over ground and National Rail services in London and therefore our preferred method of payment. Contactless credit/debit cards If using a contactless card, you will need to submit a copy of your credit/debit card statement to provide evidence of journey cost(s). • Oyster Cards • If you are using an Oyster card please obtain an Oyster card statement (which can be obtained from ticket counters at Tube stations or online if an account has been set up) as wecannot reimburse on the basis of a ‘top up’ receipt. This is because HMRC rules ensure all costs are purely for business use • Paper tickets If you do not have a contactless debit/credit card or an oyster card, you may purchase a ‘paper ticket for your journeys. You will then need to supply a copy of the receipt with your expenses claim. Where you are likely to be travelling for business regularly in London you may claim the cost of the Oyster deposit and the taxable benefit that arises will be covered bythe company. Minicabs and taxis If you do not feel safe using public transport and where this is not practical (e.g. late at night) or cost effective (a number of colleagues are travelling to the same destination) a minicab or taxi may be used. Travel by minicab or taxi is not ordinarily appropriate for journeys over 40 miles; Black taxis are more expensive than minicabs and they should only be booked as a last resort. Receipts should be claimed and submitted for all claimed journeys. Tips will not be reimbursed.
Driving
Journeys between home and normal place of work You are expected to meet the full cost of all journeys which are “ordinary commuting”. This will usually be journeys between your home and your normal place of work. “Ordinary commuting” also includes travel between a permanent workplace (a workplace you attend regularly), and home, or any other place which is not a workplace. The following example has been extracted from HMRC guidance: Example James works 5 days a week at an office in central Birmingham which is his permanent workplace. FromMonday to Thursday, he travels to Birmingham from his home. This journey is ordinary commuting. However, on a Thursday he always goes out for the evening with friends and often stays at a friend’s house overnight from where he travels directly into wor k in the morning. His journey from his friend’s house to his permanent workplace is also ordinary commuting as it is travel to a permanent workplace from a place which is not a workplace. If reimbursed, the cost of ordinary commuting and private travel would be taxable and would generate an additional tax cost to you. For the avoidance of doubt these costs should not be claimed via expenses and wil not be reimbursed.
Expenses Policy Version 13 5
Journeys between home and temporary place of work If your journey from home to a temporary base (or vice versa) incurs excess travel costs, you may claim for the difference between the costs or mileage when the temporary destination is further from your home. Please provide evidence of your normal journey and temporary journey costs when submitting your claim. A workplace which you attend frequently, at which your attendance follows a pattern, or which you attend for all or almost all of your employment, will not be considered a temporary base. This is likely to be a permanent workplace so the rules around ordinary commuting outlined above would apply.
Mileage If you’re driving to a temporary place of work, you can claim the lower of the distance: • From your home to your temporary destination; or • From your normal place of work to the temporary destination
Please include fully the reason for the expense and detail(s) of location(s) claimed for i.e. home, temporary base, normal place of work. If the journey starts from home and is less than the normal mileage you would incur commuting to and from your normal place of work, then you are unable to make an expense claim.
Driving a private vehicle Mileage Rates This section is only applicable if you do not drive a company car, or do not receive a car allowance. If you’re using your own private vehicle for business use, you can claim the below rates. Claims should be made when public transport is not available to that location or there is a valid business reason for taking a car, such as it saves time, or a number of people are travelling together.
Over 10,000 miles per year
Up to 10,000 miles/year
Petrol
45p per mile
25p per mile
Diesel
45p per mile
25p per mile
Motorcycle
24p per mile
24p per mile
Bicycle
20p per mile
20p per mile
Electric
5p per mile
5p per mile
The current HMRC travel mileage and fuel rates can also be found below.
https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel- allowances/travel-mileage-and-fuel-rates-and-allowances
All mileage claims should be submitted with a VAT fuel receipt purchased up to 30 days prior to travel. You are responsible for keeping your own record of business miles claimed to ensure the claim is reimbursed at the correct rate. Only business mileage will be reimbursed. Private mileage (including ordinary commuting will not be reimbursed). It is your responsibility to ensure a car used for business mileage has a current MOT, is road safe and you have the appropriate insurance to cover any business mileage that you incur. If your insurance company charges
Expenses Policy Version 13 6
premium to add in business mileage, the difference in insurance premium can be recovered through expenses with suitable evidence of the increase.
Driving a company car / car allowance If you receive a car allowance or drive a company vehicle (without fuel card), you may reclaim mileage incurred relating to business travel at the below rates. Please submit a VAT fuel receipt along with your claim, dated up to 30 days prior to travel. You are responsible for keeping your own record of business miles claimed to ensure the claim is reimbursed at the correct rate applicable at the time of travel.
Fuel
Engine
Rate (ppm)
Up to 1400cc
13p per mile
1401-2000cc
15p per mile
Petrol
>2000cc
23p per mile
Up to 1400cc
10p per mile
1401-2000cc
11p per mile
LPG
>2000cc
17p per mile
Up to 1600cc
13p per mile
Diesel
1601-2000cc
15p per mile
>2000cc
20p per mile
N/A
9p per mile
Electric
N/A
20p per mile
Bicycle
Driving a company car with a fuel card If you have been provided with a fuel card and opted out of the full fuel card benefit all private mileage including your commute to and from your normal place of work will need to be repaid to the company. The rate will be
based on the HM RC’S advisory fuel rates, found here: www.gov.uk/government/publications/advisory-fuel-rates
Every period log any personal mileage via web expenses. Please contact the expenses@petsathome.co.uk who will outline the policy in further detail.
Fuel
Engine
Rate (ppm)
Up to 1400cc
12p per mile
1401-2000cc
15p per mile
Petrol
>2000cc
22p per mile
Up to 1400cc
7p per mile
1401-2000cc
9p per mile
LPG
Expenses Policy Version 13 7
>2000cc
13p per mile
Up to 1600cc
10p per mile
1601-2000cc
12p per mile
Diesel
>2000cc
13p per mile
Fuel Card usage •
Whenever possible avoid using motorway service stations as they can be more expensive. If you are very low on fuel, only put enough in to get to a more economical station on your journey. • Please only use your fuel card at supermarket or budget fuelling stations. • The business receives a 3 pence per mile saving at Morrison’s' fuelling stations . However, to receive this discount the card needs to be swiped in the kiosk. So when visiting Morrison’s’ sites please go into the kiosk to pay. • You can still claim loyalty points rewards (nectar, club card etc.) with the All-star Fuel Cards.
Driving a hire car
Hiring a vehicle Please only book a hire vehicle for business purposes where it is a cost-effective alternative. The class of vehicle booked should be the minimum size and specification necessary. • All hire cars must be booked 7 days in advance • Drivers must be over 24 years of age • If you have a company car you may only hire a vehicle if that company car is off the road. If this occurs this will be classified as a benefit in kind and will be taxable. • Hire cars should be used for business purposes only, they should not be taken home or used for private journeys. • Colleagues who are eligible for a company car but who receive a cash car allowance, may not hire a vehicle. • The cost of fuel used for business travel can be reclaimed through expenses when submitted with a VAT receipt. Please ensure the vehicle is returned with a full tank of fuel, as hire companies charge inflated prices for refuelling and this will not be reimbursed by the Company
Please contact the Travel and Fleet Manager if you need to arrange a hire vehicle.
Authorised drivers Only colleagues named at the time of booking may drive the hired vehicle.
Miscellaneous driving expense
Parking If you are not travelling to your normal place of work, you may reclaim reasonable costs for parking fees. It is important that the most cost effective and reasonable parking is chosen when travelling away from your normal place of work. When visiting a store or Vets practice for a considerable time, please register your car with the Store Manager to avoid any parking fines. Retain receipts and/or ticket for proof of payment
Expenses Policy Version 13 8
Tolls, Congestion Charges and Fines You can claim for reasonable costs of tolls, including the congestion charge where there is agenuine business need to incur it and if you are not travelling to your normal place of work. If you receive a fuel card this can be used to pay M6 toll charges. If you are unlucky enough to incur a fine due to traffic or parking offences, you will be liable for the payment of the fine and this cannot be reclaimed through expenses. For hire car or company car drivers, in the event that a fine is incurred, the colleague driving the vehicle will be required to reimburse the costs of the fine and any administration fee due. Overnight accommodation If you need to stay away from home overnight due to business needs then you should book this through the travel portal or travel booking form, at least 7 days’ in advance. You should only book accommodation that we know use specific COVID-19 <ClickCare> procedures. The business maintains a rate cap throughout the UK that fluctuates with the price of hotels and therefore Click Travel will be able to find you suitable accommodation within policy limits. Click Travel operate 24 hours a day so if you do require last minute accommodation, they can be contacted on 0844 745 2121 and will arrange your hotel booking to avoid you having to do this yourself on the travel portal.
Additional accommodation costs You will need to pay for, upon departure, any additional purchases from the hotel (e.g. items purchased from the mini bar, alcohol, newspapers, films, services, taxi’s and gym fees). You cannot reclaim these items through expenses. You are not able to reclaim the costs of toiletries or clothing.
Incidental overnight expenses
Reasonable personal incidental expenses may be claimed for with the limits below:
• Wi-Fi charges up to £10 per 24-hour period • Telephone calls If able to do so, please use your company mobile phone to make calls • Laundry If staying away on business for more than 7 nights you may claim for a basic laundry service (this does not include dry cleaning suits or jackets). In exceptional circumstances a laundry claim can be submitted if staying away for less than 7 days. Please ensure you have prior approval from your approving manager if this is the case. • Personal miscellaneous incidental expenses, not exceeding £5. (e.g. water, personal calls, newspapers)
You should be aware that if a total personal incidental expenditure exceeds £5 per day the whole amount may be treated as a taxable benefit and be reportable on your P11D.
Alternatives to hotels for overnight accommodation When you are working away from home, you may choose to stay with friends or family rather than a hotel. If you choose to do this, you may claim up to £25 per night to contribute towards a gift or meal for your hosts.
Meals
Meals whilst away overnight An evening meal may be claimed up to £20 (including service and VAT). No alcohol may be claimed, so please make sure this has been excluded from any claim. All accommodation should be booked through Click Travel and will usually include breakfast. If breakfast has not been included in the price of the accommodation you may, in addition to the evening meal, reclaim breakfast up to the value of £12.
Expenses Policy Version 13 9
Meals where there is no overnight stay involved If you are working away from your usual place of work and are not likely to be home before 9:00pm, you can claim for an evening meal up to the value of £10. The receipt for this meal cannot be for food ordered for delivery to your home or purchased elsewhere and consumed at home. Details of the circumstances, including times away from the usual place of work, must be included on the web expenses claim (e.g. training evening). There may be certain occasions where lunch is required for legitimate business purposes. This must be pre- approved by an appropriate manager and follow the rates below.
Meal
Limit (incl. VAT & service)
London
£18.00
City Centre
£15.00
All other areas
£10.00
Please note that under all other circumstances you cannot claim lunch through expenses.
Group Meals Where a group of colleagues are eating together, the total food bill should be paid in whole by the most senior colleague present. When submitting the expenses web expenses claim you will need to include the details of all colleagues in attendance. Claims cannot exceed the number of colleagues multiplied by the relevant per head cost for the type of meal, so as an example if there are 10 colleagues attending with a £20limit, the cost cannot exceed £200.
Overseas Expenses Passport and visa requirements
It is your responsibility to maintain a current passport with more than six months until the expiry date and to ensure that any visas which are required are obtained in advance of travel. Cost of visas can be reclaimed if required due to business travel.
Overnight accommodation All overseas expenses should be authorised by and Exec member before travel. Limits for accommodation and meals should follow the same as the UK, unless the place visited is a lot more expensive. In this case, please discuss with your manager to get prior approval.
Hotels, flights and other travel should be booked through via Click Travel.
Exchange rates
Foreign currency transactions should be claimed at the actual exchange rate incurred. All expense claims must be completed in GBP.
Expenses Policy Version 13 10
Meals
The level of expenditure should be appropriate to the country visited. As a general rule, the allowances should be in line with UK sterling allowances, including local taxes and service
Meal
Limit (incl. VAT & service)
Breakfast
£12.00
Lunch
£10.00
Dinner
£20.00
Incidental expenses Any necessary medication (such as malaria tablets) and bottled water may be claimed where appropriate. Other incidental claims are allowable for personal telephone calls, newspapers, etc not exceeding £5 a night. Please note that if the total reimbursed for such incidental overnight expenses exceeds £10 a night, the total will be a taxable benefit. Business Hospitality All meetings should be held at one of the Pets at Home or Vet Group locations to minimise costs. If a meeting is scheduled to run over a lunch period then a simple sandwich and fruit order can be placed and claimed back through expenses for that meeting Alcohol is not permitted in any circumstances. Breakfast meetings are held by exception and should be approved in advance by a line manager. Business phone call If you have a company mobile phone, this should be used for all business calls. Also, when away from home feel free to use this to make a personal call home. If you do not have a company mobile phone, you can reclaim the cost of business calls from a callbox or hotel room, provided details of the call, including the length and to whom, are included on the expense claim. One call home to family is permitted for overnight stays on business.
Business calls via private landlines or personal mobile phones are only to be made in exceptional circumstances. If you do use your own phone for a business call, the cost can be claimed back via expenses provided:
o An itemised bill is submitted via web expenses o The total is less than £30 per quarter o If you regularly need to use your personal phone for business calls, then please speak to your line manager about the option of a company mobile phone. o Colleagues are unable to claim for line or rental charges, even if this includes a certain amount of free call time as this is not permitted by HM Revenue & Customs.
Colleague Entertainment and Gifts If your team is having an away day or offsite day this should be planned and approved in advance. Wherever
Expenses Policy Version 13 11
possible the location should be at a Pets at Home or Vet Group owned location and a sandwich lunch may be ordered. Dinner events require prior approval. For this type of event, the most senior colleague present should pay the bill and submit a detailed expenses claim with a record of the names of colleagues attending, purpose of the event and a full, itemised bill to support the claim. We have a series of colleague recognition events both at Company level and in individual departments in the Support Office. Events over £1000 require an invoice to be submitted to Accounts payable so that it can be settled directly with the supplier. It is recognised that at certain times of the year a social occasion for all colleagues to mix informally may be appropriate i.e. Christmas. It is usual for you to make a contribution towards the cost of such an occasion. Any event of this nature must be approved in advance by your authorising manager. Any other colleague entertaining should be for an appropriate business purpose and not exceed £25 (including VAT and service) per head and should be agreed with your line manager before costs are incurred. A tax liability arises on all colleague attendees. Any additional celebratory events should be approved in advance or paid for by the colleagues attending such as leaving parties.
Gifts Gifts and flowers for work colleagues are generally paid for by colleague collections.
Prior approval from your authorising manager must be in place if you are planning to buy a colleague a gift and reclaim through expenses. Please refer to the Celebration Policy which can be found on the kennel, highlighting all of the gifts that can be reclaimed as an allowable expense.
Please refer to the Code of Ethics policy which can be found on the kennel in relation to accepting and giving gifts to colleagues or 3 rd parties.
Interest and credit cards If you have submitted a timely and correctly completed expenses claim in sufficient time and payment was subsequently delayed through no fault of your own, causing interest to be incurred, you may submit a claim for the relevant charges along with a bill to support the claim.
IT Software and Hardware IT Software and Hardware must be purchased via the Systems Helpdesk and is not claimable through expenses.
Membership of Professional Bodies Membership fees, payable to professional bodies, related to qualifications required to deliver a colleague’s role are claimed via expenses. Claims must be supported by a receipt and membership fees must be included as part of a learning agreement.
Eye Test/Glasses If you use a computer screen in your role, you can claim an eye test through expenses and the company will also contribute £40 towards a new pair of glasses annually (as long as these are for VDU use).
Working at home •
The Group will not provide for broadband or equipment at home. • The only exceptions are if the business decides that you should be able to work from home for business continuity reasons, in which case the use of any equipment provided by the Group must be restricted to business. If the Group considers it necessary as part of these arrangements, it may agree
Expenses Policy Version 13 12
to the installation of a separate business telephone line with broadband service solely for business use; The business will pay all charges direct. • If instead you decide to install a second telephone line, you can claim only for the cost of business calls supported by an itemised bill. If you decide to install broadband yourself, no costs can be claimed. The legal bit… As this policy has been written in line with current legislation, it is subject to change and the expenses team will let you know of any updates as they happen.
Expenses Policy Version 13 13
Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13Made with FlippingBook interactive PDF creator