To provide a policy whereby LPC members will be reimbursed for actual expenditure incurred wholly, exclusively and necessarily in the course of LPC business activities, travel, meetings and entertainment provided that such expenses were approved in accordance with the requirements of the policy.
This document sets out in detail the Humber LPC expense policy that is to be applied from the 1st of the month following its introduction. The LPC will reimburses members and employees for reasonable business expenses incurred on the LPC’s behalf whilst they are engaged in authorised business or training activities provided they fall within the limits set by this policy. It is our intention that members should neither gain nor lose financially as a result of incurring expenses on LPC business. LPC members are subject to Inland Revenue rules and guidelines as to what is allowable as a business expense. It is therefore important that all claims adhere strictly to the policy.
Expenses defined as ‘reasonable’ are those that are cost effective when weighed against the purpose of the business activity. Members are responsible for the settlement of any business expenses incurred and for reclaiming these costs through the process set out in this document. Any breach of this policy will be referred to the Committee for consideration.
2. ATTENDANCE AT CONFERENCES/TRAINING ON BEHALF OF THE LPC
Members’ requests to attend training/conferences on behalf of the LPC must be approved in advance by a full meeting of the committee. If the schedule of meetings does not allow for this, applications must be approved by a panel comprising the Chair, the Chief Officer and the Treasurer. That approval must be reported back to the next meeting to be minuted.
3. SUBMISSION OF CLAIMS FOR REIMBURSEMENT
3.1 Members are expected to:
- Submit claims within one month of the expenditure (unless otherwise agreed with the Committee or sub committee comprising the Chair, Treasurer and Chief Officer). All claims in any one financial year should be submitted within one month of that year end.
- Provide original invoices, receipts or itemised bills to support all expense claims.
- Submit claims on forms which are clear, understandable and auditable and in a format which is acceptable to the Treasurer.
3.2 Authorisation/ limits:
- Single items of expenditure or activity exceeding £500 should be cleared with the Committee in advance.
- Claims for locum backfill expenses for LPC meetings should be no more than 8 hours at £25 per hour. Claims exceeding this to be evidenced by a copy of the locum invoice.
- Expenses will be paid via cheque or internet banking
- A claim for expenses will normally be processed for payment within 28 days.
4. EXPENSES CLAIM ALLOWED
4.1 Locum Expenses:
- If a locum has been employed to cover for a LPC member whilst he/she is attending an event on behalf of the LPC, the fee for employing this locum can be reclaimed from the LPC upon the submission of an invoice to the Treasurer. There will be no personal tax implications for situations such as these.
- If the LPC member is attending an event on behalf of the LPC on a working day all backfill costs will be paid to the company.
- If the LPC member is attending an event on behalf of the LPC on his/her day off then a day’s pay (a day being a maximum of 8 hours) may be claimed from the LPC at a rate of £25.00 per hour and paid to the member. Alternatively, the member may opt to claim the hours via his/her employer as an additional working day and reimbursement will be made to the company at locum rates.
- Any payments to an individual will be deemed as income and regarded as work done for the LPC. As such, the LPC member must provide an invoice for these services. The invoice must contain the pharmacist’s full name and address and the fee to be paid.
- The LPC will pay to the pharmacist the gross fee; the responsibility rests with the pharmacist to declare this income on his/her personal tax return.
4.2 Travel/ Transport:
- Private vehicle: mileage is paid at the rates allowed by the revenue. As at 1 April 2011 that rate is £0.45/mile for the first 10,000 miles irrespective of engine size. Any other travel should be by the most cost-efficient means e.g. second class rail fares. Pedal Cycle: mileage is paid at 20p per mile.
- Mileage for CCA field based members is paid at the company rate.
4.3 Parking and Tolls:
- The LPC will reimburse the cost of parking and road tolls incurred on LPC business provided receipts are included, but parking fines, towing away charges or fines for other traffic violations will not be reimbursed.
- Accommodation may be claimed if members are required to attend a location on LPC business and this location is sufficiently far away from home or normal place of work to make a return journey unreasonable.
- Daily limits for overnight accommodation are up to £85 per room per night to include breakfast, without prior authorisation.
- If commitments require evening travel and/or accommodation then a meal up to the value of £30 may be claimed if required.
4.5 Business Calls:
- The cost of calls you make on LPC business can be reclaimed. You must provide details of the calls you have made by attaching an itemised bill with the business calls highlighted.
Other legitimate claims will be considered by the Committee.
4.7 Payments made to Chief Officer, Chair, Vice Chair, Treasurer, Administrative staff and other staff:
The LPC will pay these expenses against a wage slip from the company instructed to prepare the payroll; against an expense claim form with receipts for out of pocket expenses or an invoice from self employed staff or their employer.
Members’ expenses will be declared to contractors in the LPC Annual Report.
6. CONTACT DETAILS
If you have any queries regarding an expenses claim please contact the Treasurer on 01482 335824.