Claiming personal expenses

You can reclaim travel and subsistence expenses through myJob.

When reclaiming personal expenses, claimants must select a Tax Code for each purchase to define the VAT status of the transaction (i.e. whether VAT has been charged by the supplier and whether this is reclaimable to any extent).

You can access the purchasing Tax Codes directly in myJob or with additional guidance on usage on the VAT codes for expenditure.  More information is also available about recoverable VAT and the process of reclaiming expenses.

A note on VAT codes in myJob

When entering expenses in myJob, the user is prompted to enter a Tax Code.  The system defaults the VAT code to M0, which means no VAT charged.  In many cases this will be the appropriate VAT code to enter and no further input is required. If the expense was incurred overseas or VAT has been charged then you will need to amend the Tax Code before submitting your claim.

For personal expenses incurred overseas

For all personal expenses incurred outside the UK, regardless of whether they relate to travel, car hire, conference registration fees, meals or hotels:

  • enter the full amount shown on the receipt (gross cost including VAT)
  • use Tax Code XX
  • the type of overseas purchases shown above are not subject to UK VAT, even if the supplier has charged VAT applicable to their country.  These purchases are treated as outside the scope of UK VAT

For personal expenses incurred in the UK

For VAT to be reclaimed by the University on expenses incurred in the UK you will need to have a valid VAT invoice or VAT receipt.

A valid VAT invoice or VAT receipt for your purchase has ALL of this information on it (a credit card receipt is NOT a VAT receipt):

  • supplier's name
  • supplier's address
  • supplier's VAT registration number
  • the amount of VAT charged on your purchase

If your expenses meet both of these criteria then use Tax Code M4 on your expenses claim

Fuel

HMRC does not allow VAT on fuel to be claimed. If claiming petrol receipts please process the VAT as M3

If VAT has been charged on a UK purchase then we can fully recover the VAT, when:

  • we have a valid VAT invoice or VAT receipt (a credit card receipt is NOT a VAT receipt) AND
  • the expense was incurred solely for ‘commercial business’
  • a valid VAT invoice or VAT receipt for your purchase has ALL of this information on it:
    • suppliers name
    • suppliers address
    • suppliers VAT registration number
    • the amount of VAT charged on your purchase
  • commercial business is limited with a University environment but does include:
    • European Framework 5 or 6 research projects (but NOT Framework 7 projects)
    • Commercial research or consultancy work
  • your expenses meet both of these criteria then use Tax Code M2 on your expenses claim

More information about recoverable VAT is available on explaining the differences between recoverable, part and non-recoverable VAT.

 

Need help or more information?

Who to contact
If you need advice or guidance on which VAT code to use for expenses claims then contact the Tax section.

If you need information about claiming expenses then contact then visit the Expenses Webpages for details guidance or contact the Expenses Department.