Expense Guide
www.maxmypayltd.co.uk
Expense Guide
Introduction
Our expense guide is here to help you understand how and
which expenses you may be able to claim. To ensure you
remain compliant, you must be able to confirm that you are
eligible to claim any expenses by meeting the qualifying
criteria for your claim, as detailed below:
Q. What expenses can I claim?
A. These are the potential expenses that you may
be entitled to claim as tax allowable, these have
been categorised into the following:-
Subsistence (food and drink) you may be entitled to claim
the reasonable cost of meals, drinks and snacks that you
purchase and consume wholly after leaving home to go to
work. Receipts should be attached to the claim form where
possible and must be retained as evidence where they have
not been submitted.
MaxMyPay will adopt the HMRC scale rate system with
regards to subsistence.
You will only be able to claim these scale rates for
subsistence if you meet the qualifying criteria for
the expenses you may claim, detailed below:
Expense Claim Amounts for subsistence
• Breakfast Rate of £5.00 may be claimed if:
• You leave home before 6.00am.
• Incur the cost of breakfast after you have
commenced your journey to work.
• Do not regularly depart before 6.00am.
• 5 Hour Rate of £5.00 may be claimed if:
• You are away from home for at least 5
consecutive hours
• Incur a cost for a meal purchased away from
your home.
• Do not claim 10 hour rate.
• 10 Hour Rate of £10.00 may be claimed if:
- You are away from home for at least 10
consecutive hours.
- Incur a cost for meals purchased away from
your home.
- Do not claim 5 hour rate.
• Late evening meal rate £15.00.
- Leave work after 20.00 hours.
- Incur a cost for evening meals purchased away
from your home.
- Do not regularly leave work after 20.00 hours.
Qualifying conditions
Self prepared meals are not allowable. Meals are defined
as food and drink purchased by yourself for your own
consumption. Breakfast and late evening meals are only to
be claimed on irregular occasions. They are not applicable
should an employee operate regular early or late work
patterns. In these circumstances the over five hour or over
ten hour rate may be paid providing all the other criteria
is met. Tax and NICs free scale rate payments can only be
limited to three meals per day. The travel must be in the
performance of your duties at a temporary work place.
• The cost incurred for subsistence must take place
after commencing your journey to work.
You must retain receipts. As detailed below, you may be
required to produce these at a later date.
All claims are subject to the temporary workplace rule.
These rule state that you are NOT allowed to claim travel
and subsistence as a tax deductible expense, if you are
aware that you are or may be in the same location for more
than 24 months. However, if less than 40% of your working
time is spent at one site, a claim for expenses may be made
regardless of the length of your assignment at one given
location. We would request that you notify us of your
situation, should this be the case.
Monitoring of work patterns
We regularly review all employees work patterns so we are
able to monitor any irregular work patterns or trends if they
are claimed. Normal work patterns will also be monitored in
accordance with our Expense Audit procedures.
Travel
Work related mileage may be claimed including travel to
and from your temporary workplace. It’s is important you
complete our mileage log provided including information
detailed below:
• Reason for trip.
• Date of journey.
• Postcodes travelling from and to.
• Mileage per trip and annual mileage.
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Travel
For use of own vehicle on a business journey the pence per • Books and Journals - Whilst books and journals can be
mile is as follows: treated as allowable, they will not be considered if
you are also using them for personal use.
Vehicle First 10,000 miles Over & Above • Training courses
in Tax Year 10,000 miles in Training courses are allowable if the course provides
the Tax Year an extension of existing knowledge and not a
completely new skill. Provided that the course is tax
Car/Van 45p per mile 25p per mile
allowable, then expenses connected with attending
Motorcycle/Scooter 24p per mile 24p per mile the training course are also allowable.
• Subscriptions
Bicycle 20p per mile 20p per mile
Subscriptions to organisations are allowable if they
Passenger Payment: satisfy two criteria:
Where another The organisation appears on the HMRC list of
employee is carried 5p per mile 5p per mile permitted subscriptions and membership is of direct
in the car on benefit to the performance of your work related
business travel
duties.
• Incidental Overnight Expenses
Public Transport - You are entitled to claim the cost of public You may claim £5.00 per night for incidental
transport to and from the temporary client site. These claims expenses such as laundry, telephone calls etc.
must be supported by a receipt or ticket that clearly states If your receipt shows that you have exceeded the
the cost. Any “prepaid” or “top up” cards will need to be limit allowed you will be required to repay the
accompanied by a statement, highlighting the work related excess within a specified timespan.
journeys.
Any such expense must be incurred in the performance of
Travel Cards - Weekly, monthly and yearly travel cards can be the duties of the employment or as a direct result of the
used for both business and non business use, so the cost will employment (aside from incidental overnight expenses).
be pro-rated and claimed accordingly.
Other Travel - Taxis, car hire, parking and tolls are all work
related costs so can therefore be treated as tax allowable
where they are incurred in the course of carrying out your
duties of employment.
Hotels, B&B & Rent - All accommodation costs whilst
working away from home are tax allowable. However you
must retain and submit receipts. If you are renting a property
you need to include a copy of your tenancy agreement with
your expenses. This will not need to be submitted again
unless the lease date expires.

Miscellaneous Expenses
• Telephone calls - You are entitled to treat the costs
of any work-related telephone calls as tax allowable,
an itemised bill must be provided with the relevant
call charges clearly highlighted. HMRC does not
recognise Pay As You Go mobile phones for work use
and therefore no claims can be made for these calls.
• Proportion of utility bills when staying away from
home, (excluding water rates). Council tax, gas and
electricity bills can be claimed, however expenses for
water rates cannot. A copy of the utility bill would be
required as supporting evidence.
• Postage, faxing & photocopying - Assignment-related
expenditure for these costs may be treated as tax
allowable.
• Stationery - Stationery costs i.e. notebooks and pens
etc. may be treated as tax allowable.

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Disallowable Expenses
• Clothing (except protective wear and uniforms). If you are chosen as part of our auditing process, you will be
• Computer equipment (if the equipment is entirely contacted in writing and request that you provide us with the
for business purposes a claim may be accepted). necessary receipts to support your claims.
• Subscriptions to trade journals and magazines.
Should we discover any claims are not sufficiently supported
• Furniture and fittings.
with the necessary evidence or fraudulent, we will revoke the
• Groceries and packed lunches.
claim.
• Internet Charges (Unless detailed evidence of
business can be provided).
• Any personal or partly personal expenses.
Contact Details
• Any expense you incur by choice. Lyn Paine
Payroll Manager
Should there be any expenses you are unsure about claiming lyn.paine@maxmypayltd.co.uk
or are not our list, please contact us to discuss.
Stefanie Cook
Approval of Expenses Business Development Manager
stefanie.cook@maxmypayltd.co.uk
How to submit an Expense Claim
The easiest way to submit expenses is through our online Tel: 0203 011 1202
portal. It allows you to upload your expenses in a quick and
simple manner. We will contact you via email, giving you
details of how to use the portal. You will also be issued
with your our own user name and password which will
enable you to access your own secure area.
Manual expense claims can be submitted by post and must
be accompanied by a fully completed expense form and
mileage log form if applicable.
Once you have submitted your expense claim to be
processed, we will check the claim against your account
details to ensure this is in line with our Expense Audit.
Once your claim has been approved, it will be processed in
your next payslip.

Disallowable Expense Claims

If we discover any claim has any discrepancies or queries,
we will contact you via post or email outlining what the
query may be. If we do not receive a response or are not
completely satisfied that the claim is WHOLLY and
EXCLUSIVELY INCURRED as a direct result of the duties of
your employment we will contact you again to advise you
why we have disallowed your claim. Should the claim be
disallowed as a result of missing receipts and they are found
at a later date, we will reinstate the claim once they have
been produced.

Important Notice: Expense Audit

It is important as a temporary employee that you keep
sufficient records and retain receipts to be able to
demonstrate that you are eligible to make a claim.
In order to ensure we are HMRC Compliant, we operate
extremely robust systems and controls to demonstrate that
all the relevant conditions are satisfied for every individual.
We do this by performing regular checks on a sample of
expense claims.

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