It is important to retain and present all valid VAT receipts. A valid receipt is an itemised receipt therefore credit card receipts are not acceptable.
The Institution reserves the right to refuse payment for any claims for expenditure without a valid receipt; although some small minor items without receipts are allowed. See below for more details.
An Institution expense claim form 
must be used to claim all expenses. This can be downloaded, or can be obtained by contacting head office.
To assist the Institution with its accounting and forecasting process all claims must be submitted to the Institution within three months of the expenditure being incurred and within the same calendar year.
The following specific guidance is offered:
Travel
1. Standard class rail tickets and economy air tickets – purchased at an advantageous rate in advance should be used. You may wish to upgrade the ticket and pay the difference yourself. There is no need to purchase travel insurance when booking flights. You are covered under the Institution’s main insurance policy when travelling on Instittuion business.
2. Peak-time travel should be avoided as far as possible.
3. Underground travel is much cheaper and in most cases faster than taxis. Members are
requested not to claim for taxi fares in London under normal circumstances. (For example; exceptional circumstances may include carrying of heavy equipment). Where a taxi is used you must state the exceptional circumstances on your claim form.
4. Members in the UK should inform their insurers before using their private vehicles on Institution business, and should obtain class 1 cover to include business use. Please tick the relevant box on the expense claim form. You may wish to contact your insurer to make sure you have full cover.
5. Providing you have adequate insurance cover as per item four above; mileage may be claimed at the rate of 40p per mile for the first 10,000 miles and 25p per mile thereafter during any one tax year (6 - 5 April). Car parking charges may also be claimed. Never round up or down your actual mileage if your journey equates to 5.5 miles do not round to 5 or 6. Please remember that the use of public transport into London is more cost and time effective.
6. Minor business travel expenditure such as parking, road and bridge tolls and tube fares for which receipts are not available may be reimbursed providing alternative supporting documentation to confirm that the expenses were necessarily incurred is provided. Receipts are preferable if you are able to retain them.
7. Oyster account top ups will not be paid. Only specific journeys (in line with item 6) will be reimbursed.
Subsistence
8. VAT receipts for all subsistence expenditure must be attached to your claim.
9. When travelling for long periods of time the cost of reasonable refreshments may be claimed.
10. Overnight accommodation should only be reserved when absolutely essential (such as by members resident outside the United Kingdom and the Republic of Ireland) or when considerable savings can be made on travel.
11. If attendance at Institution meetings can be combined with professional business in London; sharing of costs minimises the Institution’s expenditure.
Disallowable expenditure
Expenses regarded as being unreasonable or outside the spirit of the guidance will be disallowed.
Examples of expenditure not allowed are: costs of videos, newspapers, beverages not complementing an evening meal (this does not refer to refreshments whist travelling), the cost of private phone calls and private line rental (phone and internet).
Presence at other Institution events (e.g. the Presidential address, dinner, technical meetings and the AGM) does not carry entitlement to expenses as attendance is voluntary.