Expense claims process
This expenses and payment policy should be referenced for all ICAEW Academy delivery.
- In-house Client Delivery – each individual course delivery along with your delivery fee must be detailed on separate invoices quoting the PO that you’ve been provided
- Public Course Delivery – if you’re delivering one or more public course in a month, delivery fees can be invoiced together on one invoice (monthly) quoting the relevant PO that you’ve been provided.
- Expense claims should provide sufficient and appropriate detail to demonstrate that the expense relates solely to ICAEW business. Each item on the expense claim should be fully explained / justified. For example, in respect of a single training course delivered:
- Date expense incurred
- Course name and client to which it relates
- Confirmation of standard class
- Original VAT receipts
- You must always obtain permission from ICAEW before incurring expenditure. The relevant Work Order will reflect the nature of expenses approved for each training day delivered
All claims must be for actual costs incurred, supported by original receipts or equivalent proof of purchase and submitted within 30 days of incurring the expense. In exceptional circumstances where this is not possible, a full explanation should be provided together with any other supporting documentation.
Claims over 30 days may not be paid unless there are exceptional circumstances to explain the delay.
Expense claims that do not follow the above process will incur delays in payment or may not be paid.
Types of expense
Overnight accommodation and subsistence
Approval for overnight accommodation is required in all instances by ICAEW and must not be booked until your ICAEW contact has confirmed the training course is running along with the course date.
Please travel on the day of your meeting or training where possible to avoid incurring overnight accommodation costs.
Overnight accommodation will be reimbursed only where it is deemed necessary. Where overnight accommodation is deemed necessary, you can re-claim for actual cost incurred within our maximum expenditure guidelines below.
- Regional Public Courses – please speak to your ICAEW contact who may be able to book a room at the hotel where the delivery is taking place.
- In-house Client Delivery - please speak to your ICAEW contact as this is recharged to the client and needs approval in advance of booking. In some instances, the client may book your overnight accommodation for you.
Maximum expenditure for UK hotels
- Hotels outside London – the ICAEW guide rate is maximum £220 per night including breakfast and VAT
- Hotels in London – the ICAEW guide rate is maximum £300 per night including breakfast and excluding VAT
The costs are based on a range of hotels from around the UK and represent the expenses that are considered reasonable. All overnight accommodation claims must be supported with a valid VAT receipt or your expense claim will not able to be paid or delayed.
Miscellaneous and incidental charges on hotel bills will only be reimbursed when incurred necessarily on ICAEW business. The following will not be reimbursed:
- phone calls
- certain charges made by hotels for the use of facilities such as pay per view videos, fitness suites, etc
- personal items such as toiletries
All subsistence claims must be supported with a VAT receipt and below are maximum amounts that may be claimed for subsistence:
- £20 ( including VAT) for lunch, including drinks
Lunch will be provided at all Public Course deliveries. If in exceptional circumstances this is not the case, lunch can be claimed for, at the above rate.
- £35 (including VAT) for dinner, including drinks
These amounts are not round sum allowances i.e. claims must be supported with VAT receipts (see claims process above).
Claims for dinner will only be reimbursed when overnight accommodation is required.
Note:Tips and gratuities are not reimbursed unless already included in the bill.
Standard class rail travel only will be reimbursed up to a value of £150, anything over this value requires sign off from your approver in advance.
Please book tickets to take advantage of early booking discounts, tickets purchased on the day will need to be approved by your ICAEW contact. Purchase cheap day tickets and railcards where they are available.
All subsistence claims must be supported with a VAT receipt
Train travel must not be booked until your ICAEW contact has confirmed the course is running along with the course date. In all instances ICAEW will endeavour to inform you of any upcoming bookings at least 2 weeks in advance of the delivery date.
A valid receipt or the actual car parking ticket is needed to support claims for car parking charges. Where parking charges are paid for by mobile phone a copy of the receipt from the provider will need to be attached to the claim as evidence of the expenditure.
Taxi costs will not be reimbursed unless:
- you are travelling overseas or to a location not easily accessible by public transport and/or;
- you are transporting significant luggage, materials etc.
Please check with your approver prior to incurring the expenditure and always provide receipts.
Travel by car is acceptable when it is more efficient and economical than public transport.
Travelling expenses will be paid on the basis of the actual mileage travelled.
Parking fines and other such penalties are the responsibility of the individual driver and cannot be reclaimed.
Mileage claimed must be the actual mileage recorded to the nearest mile.
|The mileage rates are for each tax year (6 April to 5 April)||Rate per mile|
|First 10,000 miles (higher rate)||45p|
|Above 10,000 miles (lower rate)||25p
Client meetings and client briefing calls
The Trainer shall attend pre-programme design or briefing calls and post-programme review calls as reasonably necessary, in relation to the training, as requested by ICAEW or the Client.
For in-house client delivery, briefing calls with the client may be required and is included as part of the delivery fee.
This will consist of 1 x 30 minute call as reasonably required.
New Academy Clients
- If there’s an opportunity for a large piece of work with a brand new client, the client may want to meet a trainer for an initial scoping discussion with the Academy Professional Development team. This would be part of the clients due diligence process to limit any risk to their business.
- In this instance we will pay trainer travel expenses.
- Most existing Academy clients have experienced how Academy training works and the delivery style of our trainers.
- If a client requests a face to face meeting with the trainer, this will be discussed with the trainer by the Academy Professional Development team. Do not arrange to meet the client directly, without prior authorisation.
Size of Project
- For large projects, there may expectations from the client for a number of calls and meetings with the trainer as part of the delivery and review process.
- This will be discussed with the trainer in detail by the Academy Professional Development team as part of the proposal process with the client.
Maximum expenditure of UK flights
Domestic flights within the UK – the ICAEW guide rate is a maximum of £160 for a return ticket, including VAT
Continental flights to the UK – the ICAEW guide rate is a maximum of £200 for a return ticket, including VAT
The costs are based on average return flights, both domestically in the UK and continentally to the UK and represent the expenses that are considered reasonable. All flight ticket claims must be supported with a receipt or your expense claim will not able to be paid or delayed.
Please note - all travel will be economy class unless agreed otherwise. Should a visa be required, it is your responsibility to organise this. For overnight accommodation please see our ‘Maximum expenditure for UK hotels’ section.
The following on-board extras will not be reimbursed:
- Other miscellaneous items
UK calls and text messages
Most mobile phone tariffs are inclusive of calls, data and text messages. It is ICAEW’s policy not to reimburse a flat rate for the cost of calls or text messages unless these costs are supported by a copy of your phone bill with actual costs highlighted.
Overseas calls and text messages
These will be reimbursed only where costs are supported by a copy of your phone bill with actual costs highlighted
We will reimburse you for all reasonable travel, subsistence, and other business expenses, provided they are wholly, exclusively and necessarily incurred while on authorised ICAEW business suitably evidenced, and suitably evidenced.
This policy sets out what we believe is a sensible and responsible framework for controlling expenses associated with travelling etc. on ICAEW business.
Claims should provide sufficient detail to show the specific business reason for incurring the cost. Generic descriptions such as ‘travel to London’ are insufficient support for a claim.
If, exceptionally, you need to incur expenses outside the framework set out in this policy, you should obtain approval first and provide evidence of this, otherwise we reserve the right not to reimburse the expenditure.