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			<div class="dfb_nav left_nav roundBigTop"><h2 class="roundBigTop dfb_bg"><a href="/documents_for_business/models/">Documents for Business</a></h2><ul><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/workplace_and_environment/models/f-7354"><span>Workplace and Environment</span></a></li><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/tax_and_business/models/f-7353"><span>&raquo; Tax and Business</span></a><ul><li><a href="/documents_for_business/tax_and_business/checklists_for_business/models/f-7359" class="ularrow">Checklists for business</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/models/f-7355" class="ularrow">Company tax</a></li><li><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/models/f-7358" class="ularrow">Documents, letters and contracts for business</a></li><li><a href="/documents_for_business/tax_and_business/financial_management_and_accountancy/models/f-7920" class="ularrow">Financial management and accountancy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/models/f-7356" class="ularrow dfb_nav_path">&raquo; Personal tax</a><ul><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/capital_gains_tax/models/f-62039">&raquo; Capital gains tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/company_cars_and_vans/models/f-7382">&raquo; Company cars and vans</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/dealings_with_hmrc/models/f-64599">&raquo; Dealings with HMRC</a></li><li ><a class="nav_ilast selected dfb_bg" href="/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/models/f-7380">&raquo; Employee benefits and expenses</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/employee_remuneration/models/f-7379">&raquo; Employee remuneration</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/employment_tax/models/f-428913">&raquo; Employment tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/inheritance_tax/models/f-62040">&raquo; Inheritance tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/other_tax_documents/models/f-429048">&raquo; Other tax documents</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/personal_income_tax/models/f-428902">&raquo; Personal income tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/profit_extraction/models/f-7378">&raquo; Profit extraction</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/property_and_rental_income/models/f-7385">&raquo; Property and rental income</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/status/models/f-7383">&raquo; Status</a></li><li style="border-bottom:1px solid #0076a4;"><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/tax_management__enquiries_and_penalties/models/f-429049">&raquo; Tax management, enquiries and penalties</a></li></ul></li><li><a href="/documents_for_business/tax_and_business/vat/models/f-7357" class="ularrow">VAT</a></li></ul></li></ul></div>            <div class="general_nav left_nav roundBigTop"><h2 class="roundBigTop">About</h2><ul><li ><a href="/aboutsite">Tips & Advice Business Database</a></li><li ><a href="/about">Us</a></li><!--<li ><a href="/contributors">Contributors</a></li>--></ul></div>            </div>
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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span style="letter-spacing:normal">Employee </span><span style="letter-spacing:normal">e</span><span style="letter-spacing:normal">xpenses policy</span></h1><p class="Introintroduction"><span>R</span><span>esponsibility for determining whether business expenses reimbursed to employees and directors are exempt of tax and NI rests with the employer. To aid with this it’s good practice to have an expenses policy in p</span><span>l</span><span>ace. </span></p><p class="Introsubtitle"><span style="letter-spacing:normal">Evidence of a legitimate claim</span></p><p class="Introbody"><span>HMRC wants to know that you </span><span style="letter-spacing:-0.2pt">have </span><span>a good system in place to ensure that only</span><span style="letter-spacing:-0.2pt"> expenses which </span><span>are reimbursed </span><span style="letter-spacing:-0.2pt">for genuine business reasons are paid tax and NI free</span><span>. Our policy </span><span style="letter-spacing:-0.2pt">covers </span><span>all the rules and requirements </span><span style="letter-spacing:-0.2pt">for </span><span>legi</span><span>t</span><span>imate claims, such as prior authorisation and provision of </span><span style="letter-spacing:-0.7pt">VAT </span><span>receipts. HMRC will also want to see that the </span><span style="letter-spacing:-0.2pt">expense </span><span>claims are </span><span style="letter-spacing:-0.2pt">always </span><span>authorised by someone other than the</span><span style="t"> </span><span>claimant.</span></p><p><span>&#xa0;</span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/630/24630.png" alt="Employee expenses policy" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employee_expenses_policy/models/doc-kt_7380_24630_9582" class="roundBig doc_download">Download now</a><a href="#" class="small dfb_color" id="altdownload">Problems downloading ZIP files?</a></div><span class="docdate floatLeft">01.09.2010</span><div class="clear"></div><div><strong>File size:</strong> 17.31K</div><div class="floatLeft"><strong># Pages:</strong> </div><div class="floatRight"><strong>Format:</strong> <img src="/images/documents/ico/docx.gif" alt="" title=""/></div><div class="clear"></div></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Related documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employee_travel_expenses_policy/models/doc-kt_7380_24639_10295">Employee travel expenses policy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employees__incidental_overnight_expenses_policy/models/doc-kt_7380_24632_9739">Employees' incidental overnight expenses policy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employees_using_their_own_car_or_van_for_business_policy/models/doc-kt_7380_24640_10322">Employees using their own car or van for business policy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employee_provision_of_home_telephone_policy/models/doc-kt_7380_24638_10063">Employee provision of home telephone policy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employee_loan_agreement/models/doc-kt_7380_24633_9859">Employee loan agreement</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/models/f-7380">More...</a></li></ul></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Recommended documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/workplace_and_environment/employment_law/sickness_absence/reply_to_request_to_convert_holiday_to_sickness_absence/models/doc-kt_7410_332435_314360">Reply to request to convert holiday to sickness absence</a></li><li><a href="/documents_for_business/tax_and_business/checklists_for_business/personnel/recruitment/models/doc-kt_7401_24906_4435">Recruitment</a></li><li><a href="//models/doc-kt___"></a></li><li><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/shareholder_meeting_timetable/models/doc-kt_7390_367503_367334">Shareholder meeting timetable</a></li><li><a href="/documents_for_business/workplace_and_environment/safe_systems_of_work/method_statements/method_statement___use_of_forward_tipping_dumpers/models/doc-kt_7460_25991_16396">Method statement - 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