1.1 The purpose of this guide is to give you an overview of the type of expenses that HMRC considers tax allowable. If after reading this guide you feel you will incur expenditure or another type of expense not listed, please call our Umbrella Services on 0345 355 3248 for advice.
1.2 Only allowable expenses can be claimed. An expense must be incurred wholly, necessarily and exclusively in the performance of your duties. We will check all expense claims to ensure that only allowable expenses are processed. Any claim found to be fraudulent may result in you being subject to disciplinary proceedings and you will be required to re-pay the appropriate level of tax to HMRC. Unless otherwise stated, you must send us original VAT receipts.
1.3 In order to qualify you must fulfill the following criteria: You have not nor do you expect to work at the same site for more than 24 months. You will work at more than one site during your contracting period. Please note: the moment you believe your time at a particular site will exceed 24 months or you believe this will be the only contracting assignment you will undertake, you should stop submitting these expenses and let Umbrella Services know ASAP.
2.0 General Expenses
2.1 The following expenses can be claimed. Unless otherwise stated, you will need to provide original VAT receipts.
2.2 Travel: Mileage & travel tickets can be claimed for all business related travel. Please note that this does not include travel from home to work and back as this is classed as private mileage.
2.3 Accommodation: Actual accommodation expenses can be claimed. However, no allowance will be granted for staying with Friends or Family. Rates for hotel accommodation will not be considered on any scale.
2.4 Subscriptions: Professional subscriptions can be reclaimed providing: they are included on HMRC’s list of approved bodies and societies and current membership is required for your job.
2.5 Training courses: These are reclaimable providing they are required for you to be able to fulfil your current assignment.
2.6 Tools, equipment & uniforms: If you need to purchase tools, safety equipment/wear including uniforms or other equipment that is essential to your assignment, such costs are reclaimable. Should the amount exceed £250 per year, please contact Umbrella Services.
2.7 Expenses Audit: All expense claims are subject to audit on submission. Random spot checks will be carried out twice yearly in any financial year without the prior knowledge of the Employee.
