University Expenses Principles
Please remember the overarching principles applicable to any University expenses claim as outlined below. The Claimant’s Guide should be consulted to determine the types of costs and that can and cannot be claimed for the purpose of University business.
- Value for money is achieved.
- Expenses should only be used when it is not possible and / or practical for the University to pay for the good or service directly.
- Costs incurred are for business purposes only, and the individual does not receive a personal benefit.
- Only actual and evidenced costs are reclaimed.
Some clarifications on different categories of expense which you may find useful:
Reasonable and necessary costs of a meal with beverages may be claimed whist travelling on University business outside of Oxford and which takes place for either the whole or substantial part of a working day.
Please note that to classify as subsistence the claimant must be away from their normal place of work i.e. Oxford.
If this criterion is not fulfilled then the costs fall to non-business which must be pre-approved by the Head of Administration and Finance due to tax implications.
Costs may be claimed for entertainment that furthers or promotes University business (e.g. dinner for a seminar speaker, examiner lunch, meals with government officials). The expectation is that 'business' entertaining will involve a ratio of 1:2 or 3 max non-employee: employee.
Any higher than that then the entertaining may fall to non-business which must be pre-approved by the Head of Administration and Finance due to tax implications.
Entertainment costs for University personnel for events that occur on a regular basis (such as Christmas parties) and are open to all departmental staff may be reimbursed as long as they do not exceed a maximum cumulative spend of £150 per person in any given tax year. These events are organised centrally by the Department.
All other non-business entertainment expenses are classed by HMRC as a personal benefit and subject to tax and National Insurance.
Any departmental non-business entertaining must be pre-approved by the Head of Administration and Finance. No non-business entertainment is allowable on grants.
Should be arranged and purchased through your department wherever possible. It is reasonable to provide light refreshments (e.g. tea, coffee and biscuits) before, during or after a meeting.
The cost of a working meals can only be claimed if:
- it is integral to the meeting; and
- a copy of the agenda, notes or action points are retained; and
- it takes place in an appropriate location:
- University staff only: must be taken on University premises
- University staff and externals: can take place on or off University premises;
- And alcohol is NOT consumed
Please Note: that these classifications are based on University and HMRC guidance and are applicable to all sources of funding.
In addition, expenses on research projects are subject to the terms and conditions specific to the funder. If you are unsure about whether an item is eligible on your research grant, please contact the Senior Finance Officer (Research Projects & Studentships) for guidance before any expense is incurred.
For further information, please see the Finance Division website. Alternatively, please contact @email or come to one of our drop-in sessions every Monday and Thursday mornings between 9:30 to 11:30 AM(S0.36) where the purchasing team can help any staff or students with their expense related queries.