Expenses Policy and Principles

Guidance to claim expenses quickly and effectively.

eExpenses support

The SAP Concur 24/7 Support Desk is your first port of call for queries about using the eExpenses system. Contact them on 0800 389 8758 or via Help within SAP Concur which also offers a chat function.

For issues relating to accessing eExpenses please see Managing access to eExpenses for information on how staff, postgraduate and undergraduate students are set up and the forms needed to add and remove access if required.

"The Chest of the Five Keys"

Incurring expenses often happens when undertaking work for the University and there are a number of processes in place to help you avoid being out of pocket for costs incurred as part of your work.

The University operates four principles that underpin all University expense claims:

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.

The information across these pages will help you understand what can and cannot be claimed through the expenses process, and what supporting information you need to support your claim. Wherever possible, the University's Purchasing to Pay (P2P) system should be used to purchase goods or services in the first instance, with a University credit card being used as the second option. If these cannot be used, you may then use the expenses process to reclaim any expenses incurred.

From a legal perspective, HM Revenue and Customs’ (HMRC) rules and regulations of what can and cannot be claimed through expenses are embedded within UK law, and all businesses, organisations and charities must operate in accordance with them.

The University and the Colleges

The beginnings of the University lie in the 13th Century when students fended for themselves in small groups based in inns and lodging houses. The Collegiate University evolved from these small groups.

The University is quite separate and distinct from the Colleges, each of which operates under its own royal charter. Each College is a self-governing body but has a number of connections with the University, both financial and academic.

Thus students and staff are members of both college and university for different purposes, whilst money, relating to education, flows in both directions for certain specific purposes. One cannot become a member of the University unless one is first accepted as a member of a College so that the members of the academic community who form the committees which govern the University are all members of one or other of the thirty eight Colleges, as well as being members of the University.

There is, however, one very important difference which is that the University receives a grant from public funds through the Higher Education Funding Council for England (HEFCE) which accounts for approximately 25% of its annual income. The Colleges, on the other hand, receive no such grant, although until 1998/99 they did receive a grant paid on a student number basis from the DfES.

Since then, a change in the method of funding student education in colleges has resulted in public funds being routed through the University and allocated to colleges on the basis of student numbers. Colleges also benefit indirectly from grants from public funds in that their members make use of University laboratories, libraries, museums, etc.

In broad terms, the University provides the facilities that are too large to be run economically by each College. For instance, it would be ludicrous to have thirty eight nuclear physics laboratories in Oxford, one for each College, so one is provided by the University and each College sends its students reading nuclear physics to that laboratory

Expenses Policy

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To help the University meet these legal requirements, our Expenses Policy and associated guidance are designed to guide claimants through incurring and claiming these expenses, ensuring the process is as easy and efficient as possible.

There are four mandatory Principles that all expense claims must follow:

Value for money is achieved. Costs should be modest and reasonable, and any cost which an external observer might regard as being unnecessary or excessive use of public/charitable funds must be avoided. “Reasonable” expenses are those that are cost-effective when weighed against the purpose of the activity. Reimbursement in full is not guaranteed if the claim is not considered to be value for money. Value for money is the optimum combination of whole-life cost, environmental sustainability & social value considerations, risk and quality:
1. Whole-life cost includes not only the initial purchase price, but also the cost of using and maintaining the goods or services throughout their useful life and the cost of disposal.
2. Risk will vary with each purchase but must be managed using the principles of assessing probability, determining impact and planning possible mitigation.
3. Quality is a balance of factors such as functionality, reliability, support, innovation and delivery.
It is not possible and/or practical for the University to pay for the good or service directly by raising a purchase order or receiving an invoice (as opposed to the individual incurring the expense and being reimbursed).
Costs incurred are for business purposes only, and the individual does not receive a personal benefit (see taxation below).
Only actual and evidenced costs are reclaimed on a timely basis within the timeframe and claims are authorised by someone other than the claimant or a related individual. Claimants should note that an expense is not considered legitimate until authorised.

All expense claims must be in line with this Policy, which forms part of the Financial Regulations.

Any expenses charged to funds provided by research or other funders must, in addition, be in line with that funder’s specific terms and conditions. This Policy applies in all cases unless grant terms and conditions are stricter. The University is responsible for acting as a good steward of funds, and therefore all expenditure should be in line with the principles irrespective of the source of funding.

This Policy should be read in conjunction with other University policies including the Gifts and Hospitality Policy, the Statement of Policy and Procedure on Conflict of Interest, the Anti-Bribery Policy, the Anti-Fraud Policy, and the Reward and Recognition Scheme.

Guidance and support

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Expenses Policy and Principles

eExpenses support

"The Chest of the Five Keys"

The University and the Colleges

Expenses Policy

Guidance and support

Forms

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Expenses Policy and Principles

eExpenses support

"The Chest of the Five Keys"

The University and the Colleges

Expenses Policy

Purpose

Principles

Scope

Responsibilities

Reasonable adjustments

Taxation

Using this policy

Guidance and support

Forms

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