# EMPLOYEE EXPENSE POLICY
Date: 16 August 2031
Parties: Northvale Bioanalytics Limited and its authorised workers
## 1. Purpose and parties
This policy applies to Northvale employees, directors and authorised agency workers incurring reasonable business costs. Contractors follow their written terms. It is guidance for reimbursement and tax evidence, not a contractual promise to repay personal spending outside an approved business purpose.
## 2. Facts, scope and terms
Eligible costs include standard-class rail, necessary taxis, modest accommodation, subsistence while travelling and business mileage at HMRC approved rates. Client entertainment needs prior approval and attendee records. Personal fines, commuting, alcohol outside approved entertainment, upgrades and private items are excluded.
## 3. Process and responsibilities
Claims must be submitted in the expense system within 30 days, with receipts and VAT invoices where relevant. A line manager approves claims under £200, a department head claims to £1,000 and the Finance Director higher claims or exceptions. Finance pays approved claims in the next monthly run.
## 4. Evidence, records and safeguards
The claimant must record date, destination, purpose, currency, attendees and any personal element. Finance may ask for clarification, reject duplicates and retain records for audit and HMRC reporting. Where an expense creates a taxable benefit or P11D issue, payroll will apply the relevant treatment rather than promising tax-free reimbursement.
## 5. Review, escalation and outcome
Northvale will reimburse a reasonable actual cost, not a windfall, and will consider accessibility or dietary needs. A late claim may be accepted for good reason. The policy owner reviews rates annually against HMRC guidance and publishes changes prospectively.
## 6. Reservations and practical protections
Fabricated receipts, duplicate claims or deliberate inflation may be gross misconduct under the disciplinary policy and may require repayment; a genuine error is investigated proportionately. Employees can raise a concern with Finance or through whistleblowing channels without retaliation.
## 7. England and Wales law and completion
This policy is approved on 16 August 2031 under England and Wales employment law. It is non-contractual unless a contract expressly says otherwise; the employer may update it after consultation. The current version is available on the intranet.