Full Expense Policy



The following notes set out the expenses that can be administered by FPS. Note that following the changes to treatment of travel and subsistence expenses and temporary workplace definitions, you may not be eligible to claim for home-to-work travel depending on your circumstances. You are advised to confirm your status with one of our trained staff prior to submitting your expenses.


All expenditure must be incurred wholly, exclusively and necessarily for the purposes of carrying out your duties. Please note that expenses described in this policy are not reimbursed, but rather act as tax relief.


All Expenses Claim Forms MUST be signed (either physically or digitally) and all expense receipts must be sent to our office either attached to your claim, or separately by email or post where possible in order for the claim to be valid. You are strongly advised to keep copies of any receipts you send to us. When sending receipts, you should include a copy of the claim form OR include your name and NI number in any correspondence. Please do NOT send receipts without a claim form unless you have already submitted a claim form online. 


FPS is not responsible for any incorrect submissions or claims for items that are not within this Allowable Expenses Policy, any liabilities arising from the above will be your responsibility.


Travel (& subsistence)


If the place where you are working is classed as a temporary workplace*, then the costs of travelling to and from the temporary workplace will be an allowable business expense. This includes:

  • Public transport

  • Taxis (no more than 60 journeys per year)

  • Parking (incl. Pay and Display, Meters)

  • Tolls

  • Congestion charges

You must be able to match any of the above items to your travel to your temporary workplace to be allowable. If you are travelling by bus, train, tram or taxi please attach receipts or tickets and the reason for your journey. 

Note: Parking fines, parking tickets and other penalty charges will always be disallowed. 

Mileage Allowances

If you are required to use your own vehicle to travel to your temporary workplace* or are required to visit multiple sites for business purposes, you may claim business mileage in accordance with the published maximum rates:

  • Car 45p per mile for first 10,000miles, then 25p per mile thereafter

  • Motorcycle 24p per mile

  • Bicycle 20p per mile

On the claims form, please enter means of transport, the start postcode and end postcode, number of miles covered, and amount claimed.

Mileage allowance incorporates all vehicle related expenditure, such as fuel, servicing and parts, vehicle excise duty, insurance and depreciation - these costs cannot be claimed separately. Please do not send fuel receipts.


Subsistence (food)

Some expense claims for food are allowable but it is not a general allowance as everyone is expected to eat so not necessarily dependent on the work contract. You may claim for:

(a) The cost of meals while working away from home on business particularly if staying away overnight;
(b) When travelling on business at what would be your normal meal times. For example, travelling home later than normal or at unsociable hours.

All claims must be supported by proof of purchase. You can include receipts from the following as long as the cost has been incurred wholly, exclusively and necessary for work purposes:

  • Supermarket

  • Local shop

  • Restaurant

  • Take away

  • Vending machines

You may include items such as pre-prepared sandwiches or lunches, crisps and snacks, microwaveable meals or fast food purchased whilst attending a temporary workplace. You may not include general groceries or ingredients for meals prepared at home.

Training and Tuition

You may claim for any training course, seminar, certifications, exams and study materials that are required or desirable for you to carry out your duties, or designed to impart, instil, improve or reinforce any knowledge, skills or personal qualities which are likely to prove useful to you when performing your duties. Claims may include:

  • Security training

  • HGV Licensing

  • SIA Certification

  • Induction courses

  • IT Training

  • DBS checks

  • Updates in law

  • Industry practice updates

  • Overnight accommodation (for residential courses)

Telephone and Mobiles

You can claim business calls made from your home or mobile phone if you can identify such calls from an itemised phone bill, allowable calls include:

  • Calls to the End client

  • Calls to the outsourcing company

  • Calls to us at the office

  • Detail any work-related calls and attach itemised bills with calls highlighted. You cannot claim the cost of line rental, pay-as-you-go credit, prepaid minutes, data surcharges, handset and accessory costs or upgrades.

Temporary Accommodation

If you are required to work away from home, you can claim accommodation costs (this does not include a permanent residence) as long as
(a) the temporary workplace is not within what would be considered normal daily travelling distance to your permanent address. This is generally considered to be applicable if it is likely to involve a journey of at least 2 hours;
(b) you must be paying rent or mortgage costs and utility bills on a property elsewhere;
(c) the rent or accommodation costs that are being claimed should relate to accommodation within normal daily travelling distance to the temporary workplace. Claims can include:

  • Temporary rented accommodation (room, caravan etc)

  • Bed and Breakfast

  • Hotel

Please detail the type of accommodation and attach receipts where possible. You cannot claim for second homes, mortgages, relocation, lettings or rental agreements. If in doubt please contact us.


You can claim for specific professional fees or memberships to professional associations. A comprehensive list of allowable subscriptions can be found on the HMRC approved list. If the association you are joining is not on this list, please contact us before claiming

Personal Incidental Expenses (P.I.E.)

If you are working away from home and staying away overnight on a business trip, you may claim personal expenses incurred while travelling such as:

  • Private phone calls

  • Laundry

  • Newspapers

  • Receipts are not required for this expenditure. Claims are limited to £5 per night for locations within the UK and £10 per night outside the UK. Please note that if you attempt to reclaim amounts in excess of these limits, the full amount will be disallowed.

Office Consumables and Stationery

You can claim for costs relating to office stationery, postage and other office consumables purchased for the purposes of carrying out your job, including:

  • Stamps

  • Pens, pencils

  • Storage devices

  • Software

  • Envelopes

  • Paper

  • Eye Tests

You can claim the cost of an eye test where you are required to use VDU equipment as part of your work. A qualified optician must carry out the test and you need to retain the receipt.

Tools and Other Equipment (including office)

If you have to purchase tools, work wear or other equipment essential to your work and which are only usable for work, these are claimable and receipts must be provided. They can include:

  • Any tools relevant to the job you are carrying out

  • Safety wear including high-visibility vests / jackets

  • Safety boots e.g. steel toe-capped

  • Protective hats/helmets

  • Stab/ballistic vests and body armour

  • Uniforms (including cleaning) that carry a company badge/logo

  • Industrial specialist uniform

  • Regular dry-cleaning of the uniform/equipment 

  • Security dog (K9) accessories e.g. harness/leash, dog training sleeves, etc.

All clothing and equipment must be for work use only. Any plain shirts, trousers or tops/jackets not adorned with a company logo, cannot be claimed for. Ordinary shoes and boots cannot be claimed for.

What you CAN'T claim:

There are a few costs that we are regularly asked about that do not have an exemption and/or are not solely for work use. You cannot claim for:

  • Vehicle purchase or hire - cars, vans bikes etc would be available for private use and are not exempt

  • Vehicle fuel, servicing and parts - all vehicle running costs are covered by the mileage allowance

  • Private medical costs - Only eye tests can be claimed, and only if using a computer is part of your work.

  • Rent or mortgage - This is not business related even if you have a home office.

  • Gym membership - Cannot be classed as 'work use only' unless you are a professional athlete.

  • General Groceries - ingredients or incomplete meals, i.e bread, cheese, beans, etc.

If you wish to submit a claim for anything not listed in the above policy, or for further information and clarification on categories, please contact the office on 0845 520 1500 or email payroll@first-payroll.com


If you are ready to submit a claim, please click the button below to go straight to the claims form.