(approved at Council 27 March 2010)
RCOG Travel and Expenses Guidelines
Introduction
1. The RCOG's travel policy is to offer full reimbursement of out-of-pocket expenses incurred on the College's behalf, providing that the nature of these expenses has been agreed in advance. The College is a charity and as such has a duty to ensure that expenses are managed prudently.
2. Council have agreed that all travel should be booked using the College's appointed travel agent, Supersonic Travel Limited. Their contact details are:
Direct line: 0207240 2552email: simon@supersonictravel.biz
3. It will be the responsibility of the individual travelling to contact Supersonic Travel to make their travel arrangements. Individuals are encouraged to make their booking well in advance in order to obtain the best priced ticket.
When booking please advise Supersonic Travel of the meeting/event being attended, the date and, if known, the relevant member of staff at the RCOG responsible for its organisation.
4. The College will only reimburse actual reasonable expenses necessarily incurred and only if supported by a receipt. As part of its commitment to achieving good practice, the College does not pay 'flat rate' expenses: paying round-sum amounts unsupported by actual expenditure receipts may result in an individual becoming liable to tax on the payments and may put any benefits they receive at risk. The College will hold receipts for all claims for at least six years. This is a requirement of the Inland Revenue. All claims must be submitted within three months of the expenditure being incurred or they will not be paid.
5. The College will pay the following out-of-pocket expenses:
- Petrol/mileage costs incurred whilst on College business;
- Travel from home to and from the place of a meeting or from place of work to a meeting and any additional travel necessary in the course of work on behalf of the College;
- Postage, phone calls and stationery costs necessary to the work;
- Meals taken while on College business, subject to a minimum time commitment and an upper limit of payment;
- Accommodation costs if overnight stays are necessary to the activity.
6. It is not acceptable to claim sums above out of pocket expense levels. Claiming sums for travel not actually taken, or food not actually consumed is fraudulent.
7. Travel costs incurred by travelling companions not engaged in official College business may not be claimed.
8. Where expenses are incurred in foreign currencies the amounts should be shown with the currency in question clearly marked. Normally, reimbursement will be made in Sterling. The rate of exchange will be the rate in force on the date of payment of the claim, as calculated by the finance department.
9.Expenses will usually be reimbursed through credit transfer direct to the individual's bank account. Original receipts (i.e. not photocopies or credit card vouchers) must support all claims and if VAT has been charged, the receipt should contain the VAT registration number and rate of VAT. In the event of hotel accommodation, please ensure that the receipt is either in the name of "The Royal College of Obstetricians and Gynaecologists" or your own name. Receipts made out in the name of other organisations, such as NHS Trusts, will be returned unpaid.
10.Expenses should be claimed using the College's expense claim form available at committee meetings, the web site or from the finance department. It is the College's aim to reimburse expenses within 30 days of receipt of claim forms.
General Considerations
11. If you are attending a meeting as a College representative the College will reimburse the expenses incurred, subject to the terms of this policy. If you are attending a meeting at the request of, or as a representative of another professional body, association or institution then the College may require that such costs should be claimed directly from that professional body, association or institution and not from the College.
12. As stated above all travel should be booked through Supersonic Travel Limited.
Any individual wishing to make their own travel arrangements should first contact Supersonic Travel in order to obtain their "best price". The College will only reimburse travel expenses up to the amount quoted by Supersonic. Expense forms must have attached to them supporting documentation eg the actual train tickets or a receipt from the train company/copy of airline ticket etc together with the quote obtained from Supersonic (if using a different supplier).
13. Supersonic Travel will only arrange travel in line with College policy as follows:
Rail Travel:
- First class travel is permitted but tickets should be booked in advance with a fixed time of travel given in order to obtain the best possible fare.
If, for any reason outside the traveller's control, (eg a committee meeting finishing later than anticipated resulting in the individual missing the booked fixed, time train) the College will pay the additional fare.
Air Travel
British Isles
- Air travel within the British Isles will be arranged on an economy basis only.
International
The following guidelines apply for international travel:
- Flights of less than 3 hours: Economy flight
- Flights of 3 to 6 hours: Economy plus or equivalent
- Flights of 6 or more hours: Business class or equivalent.
Whilst every effort will be made to meet your personal preference for carrier and time of travel, due regard will be given to costs. Direct flights would always be our first choice but where substantial savings can be made, indirect flights will be considered. Wherever possible full advantage of Apex, discounted fares, booked well in advance, will be taken – this means that penalties may be charged if subsequent travel changes are requested so we would ask that you carefully consider the itinerary when this is issued to you.
Where necessary, visa applications will also be handled by Supersonic.
We have a comprehensive travel insurance policy in place for those travelling on College business and you will be issued with the appropriate documentation prior to travelling.
Travel by privately owned car
14. As the driver, not the College, is personally liable for any incident, drivers should ensure that their own private motor insurance policy is comprehensive and permits the use of their own vehicle for the purpose of travel on College business.
15. If an individual's own car is used a mileage rate of 40p will be paid. Please note that the total claim for any journey made by car (including the mileage rate, parking, toll fees, congestion charges etc) should not exceed the standard class rail fare. A receipt should support claims for parking or other incidental expenses. The College will not reimburse parking fines, congestion charge fines or fines for other motoring related offences.
Travel by hire car
16. It is requested that the use of public transport or privately owned vehicle be considered before resorting to a hire car. However, it is recognised that in certain circumstances it may be appropriate to use a hire car. In this case, permission must be sought from the College in advance of a booking being made.
17. In cases where a hire car is used insurance must be arranged at the time of ordering. It is essential that all insurance requirements of the hire company are fully met.
18. Where vehicles are hired, expense claims should be for the actual hire and running costs, rather than based on the mileage rates.
Travel by taxi
19. Use of public transport or privately owned car is encouraged and should be used wherever possible. However, it is recognised that the use of a taxi may, in the following circumstances be the most effective mode of transport:
- Where equipment or heavy baggage is being carried
- When no public transport is available, especially in the early morning or late at night when public transport is either not running or running irregularly
- Where the claimant is pregnant or has a temporary or permanent disability
- When it is important to save official time
20. Travel by taxi should be kept to a minimum and normally should not be used for long journeys or between the College and the London Airports. Claimants should obtain an official receipt from the taxi driver to substantiate their travel expense claim.
Entertaining expenses
21. The College will not normally reimburse entertainment expenses. However, in the rare case where this may be appropriate, permission should be sought in advance from either the Chief Executive or Treasurer.
Accommodation and subsistence
22. Central London Accommodation
The College has eleven rooms for overnight use by those on official College business. These rooms should be booked in the first instance by contacting the Facilities Department on 0207 772 6266 or email domus@rcog.org.uk
23. Should accommodation in the Domus not be available, the Facilities Department will arrange alternative accommodation for those on College business. This is normally at a local four star hotel where the College has negotiated a discounted rate.
24. Accommodation outside London
Claimants may stay in 3 or 4 star accommodation according to local availability. Claimants are reminded of the need to demonstrate value for money and reasonableness of expenditure when selecting accommodation.
25. In all cases a receipt for the hotel costs should be obtained, which is made out either in the name of "The Royal College of Obstetricians and Gynaecologists" or in your own name. Receipts made out in the name of your normal place of work (such as your university or hospital) will be returned to you unpaid. You will then need to contact the hotel for a replacement receipt to be made out in the College's or your own name.
26.Cost of overnight accommodation and breakfast should not exceed the College accommodation rates as detailed below:
- For central London £117 per night
- Elsewhere £90 per night
Meals & Subsistence
27. The normal reimbursement is up to £25 per night. Claims for breakfast will not be reimbursed where already included on a hotel bill or where the claimant is in receipt of a hospitality allowance.
Other expenses
28.The College will normally reimburse other out of pocket expenses incurred by individual claimants on College business such as the cost of postage, phone calls and stationery, subject to a receipt being submitted with the claim.
29. If you are in doubt about what may be claimed, or wish to claim for items not mentioned in this expenses policy, please contact the Chief Executive for advice prior to incurring the expenses.
Expenses and Tax
30. It is College policy only to reimburse for actual out of pocket expenses incurred, for which there is no tax liability. Claimants would only be liable to pay tax if payments were made which either exceeded actual expenditure, or which were not supported by original receipts. The College has a dispensation in force from the Inland Revenue and does not have to report normal expense payments to them.
Drivers and Tax
31. The Inland Revenue sets tax-free mileage rates under the Fixed Profit Car Scheme (FPCS). Please note these rates apply to your total mileage claimed from any source (your employer, the College, other association or voluntary body). The College reimburses for mileage at the tax-free mileage rate, therefore the Inland Revenue assumes the claimant has made no profit. Again, under the College's dispensation the College does not have to report payments to the Inland Revenue. The FPCS rates are 40p per mile for the first 10,000 miles in any tax year and 25p per mile thereafter. These rates apply only to travel in your privately owned car, and are regardless of engine size.
Expenses and welfare benefits
32. For those persons undertaking voluntary work for the College who may be in receipt of welfare benefits, the receipt of payment for expenses whilst volunteering for the College should not affect any welfare benefits volunteers may receive. Problems may arise if the volunteer is paid more than actual out of pocket expenses, in which case they may be classed as a 'paid' volunteer and this could put any welfare benefits at risk. The College only pays out of pocket expenses and so this should not be a problem.
April 2007
(updated March 2009/March 2010)