- It is an HMRC requirement that all expense claims are supported by evidence. In addition, some research funders may also require additional evidence (for example a flight boarding pass). Claimants are advised to consult their departmental admin team to understand the documented evidence required for claiming expenses
- Claimants should request detailed receipts as proof of purchase and attach these in support of all expense claims made. In exceptional circumstances, if this is not possible, a full explanation should be provided together with any other supporting documentation as proof of purchase, such as a bank or credit card statement. Any claims submitted without receipts or reasonable explanations may be rejected
- To remain compliant with HMRC and funder requirements, claimants must also provide sufficient information about the reason for the claim (for example, purpose of journey).
Credit card slips or copies of bank statements alone are not considered sufficient evidence to support a claim as they do not include itemised detail of the transaction.
These should only be used occasionally in circumstances when receipts could not be obtained. Where receipts or copy receipts are unavailable, a reimbursement may be made as long as a declaration is made, and the nature and circumstances of the expense are understood and approved by the department