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
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