We consider your expenses with lot of care, so that you are not left exposed to the Taxman. Ganumbra receives and verifies your receipts, so you are safe when HMRC comes back.
What expenses you may claim, is dependent on your circumstances, whether you are subject to Supervision, Direction & Control (SDC) and if your workplace qualifies as temporary workplace. The things you can claim for are determined by HMRC guidelines. The table below provides an overview of the costs and expenses you’ll be eligible to claim depending on the assignment. We’ve also provided a more detailed explanation of each item below:
Type of expense
if SDC applies to the assignment
if no SDC applies to the assignment
|Client billable expenses||Paid tax and National insurance contribution (NIC) free by Ganumbra||Paid tax and NIC free by Ganumbra|
( Electronic equipment, parking at or near your assignment, training, textbooks and manuals )
|Paid tax and NIC free by Ganumbra||Paid tax and NIC free by Ganumbra|
( Cars, bicycles, motorcycles and vans )
|Not paid by Ganumbra but log for your records on MyGanumbra portal||Paid tax and NIC free by Ganumbra|
Business entertaining, stationary, safety equipment, travel, subsistence, accommodation etc
Not paid by Ganumbra
Log expenses on MyGanumbra portal and apply for a tax refund after the tax year end (5th April ) from HMRC with information and help provided by ganumbra if you’re still employed by us
Not paid by Ganumbra
Log expenses on MyGanumbra portal and apply for a tax refund after tax year end (5th April ) from HMRC with information and help provided by ganumbra if you’re still employed by us
These are pre-agreed with and paid by the end client/agency upfront before the expense occurs. In order to be paid tax and NIC free by Ganumbra, the client billable expense must be within one of the categories on the Ganumbra portal.
These types of costs are always paid tax and NIC free regardless of the type of assignment you are on and include electronic equipment, parking at or near the assignment, training & tuition costs and text books.
The costs of electrical equipment such as an iPad or laptop can be claimed for and reimbursed, provided they’re essential for the assignment. The software counts as well. There’s no limit to the amount that you can claim, as long as you detail how each purchase supports your role.
You can claim and be reimbursed for the cost of parking at or near the assignment.
Training and text books
It’s also possible to claim and be reimbursed for the costs of any courses or training that you complete and any textbooks that you need – provided it’s related to your role. If this is a requirement for the current assignment, there’s a good chance that the request will be accepted. Any non-work related qualifications aren’t eligible for reimbursement.
Mileage to and from the assignment and home can be claimed and reimbursed tax and NIC free if no SDC applies to the current assignment. Mileage rates apply to bicycles and motorcycles as well as cars and vans. The table below outlines the current approved mileage allowance payments (AMAP) you can claim for.
Mode of transport
First 10,000 business miles in the year
Anything above 10,000 miles
|Cars and Vans||45p||25p|
This covers things like business entertaining, Stationary, safety equipment, travel, accommodation and subsistence. You’ll be able to apply for a tax refund from HMRC on these expenses after the end of the tax year (5th April) either via a self-assessment tax return or a P87 form. Ganumbra will help you with this by providing you with all the information HMRC will need, so long as you regularly log all of your expenses and upload receipts on the MyGanumbra portal so we can track and check them. The amounts you may get refunded by HMRC can really add up so it’s definitely worth doing this.
"To claim a tax refund on accommodation expenses, you’ll need to provide a scanned copy or a picture of your receipt. If you’re seeking a tax refund on rental costs, the original, signed copy of the rental agreement will be needed. "
Any rental accommodation claim needs to meet HMRC’s Dual Purpose rules – basically saying that you’re already maintaining a property while you’re renting the second one for the assignment. If you’re renting a property to live in during your working week and then returning to your main home at weekends, you can seek a tax refund on the full cost of renting the second property.
"You can claim a tax refund on expenses for a range of different transport methods, including planes, trains and cars. What’s more, this could also include additional expenses such as rail/tube passes, taxi fares, road tolls and congestion charges.
A tax refund on reasonable car hire charges may also be recovered, provided the car was hired for business use. That means if you hire a car for seven days, but only works five, you can only claim for the amount of time you were on assignment, i.e. 5/7. For Car Hire mileage, you can either claim the full 45p per mile and not for the rental costs or if claiming the rental costs reduced mileage rates will apply.
Remember, keep and upload all your receipts on the MyGanumbra portal so we can check and approve them. Speeding or parking fines cannot be claimed for, so please drive carefully!"
Food and drink
You may also be able to claim a tax refund for any meals you buy while on assignment. They just need to be bought and consumed either on your way to or from work, or while at work. Buying food and drink the day before and eating it while at work doesn’t count.
If you keep your receipts and upload copies onto the MyGanumbra portal, there are no restrictions on the amount you can claim.
Although claiming for the odd bit of Stationary may seem more effort than it’s worth, when you add together the cost of each item it really does make sense – think of the amount of pens you get through in a year! You can claim a tax refund for Stationary and postage costs incurred for business purposes, so long as you keep and upload copies of all your receipts onto the MyGanumbra portal.
You can claim a tax refund for reasonable costs incurred when entertaining a business contact or client. Just submit these claims along with copies of receipts, details of the people you’re entertaining and the reason for the entertainment. Unfortunately, nights out with friends, family or work colleagues don’t count! Safety equipment, professional subscriptions and phone call costs You can claim a tax refund for all of these items as long as they’re relevant to the current assignment.
You can scan and upload or email receipts to us, and if you don’t have access to a scanner, you can take a picture with a camera phone (although it must be of an acceptable quality that we can read all the relevant information clearly). You must retain the original receipts, these are required if the HMRC chooses to audit your expenses in future.
The easiest way to complete the expenses is to log onto MyGanumbra portal and select Add a New Expense Sheet from the Dashboard.
Complete the Details section at the top. Your Payroll Number can be found on your payslip. Claim Date should be the week ending date on the claim.
The expense form is split into 3 sections – Travel, Non Travel & Subsistence.
Mileage in Tax Year Brought forward. This is the total amount of miles that you have already claimed this tax year (starts on 6th April each year). We are not looking for your odometer reading. Add the Mileage B/Fwd to the total Miles to give you the figure for the C/Fwd to next claim box. Complete the Reg No/Make/Model & Engine Size boxes. Fill in the boxes below with the journey details.
Complete with the details of any claims for Accommodation, Tools, and Work Clothes etc.
Where Subsistence is being claimed completed the details requested, and total the amount claimed in the box marked amount. Current rates can be found in the Expenses Policy.
Add the Travel, Non Travel and Subsistence claims together and put the figure in the Total Claim box.
All claims must be signed and dated to be accepted
Anyone can be randomly audited by HMRC, and therefore any receipts not sent to us, it is your responsibility to ensure are available for a period of 6 years should they be required. As part of our Dispensation with HMRC we are required to undertake random audits on our contractors’ claims. When you are selected for audit, we will write to you and require to see the receipts for any un-receipted items claimed. These must be sent to us in a timely fashion, and failure to do so will prevent us from processing further expenses whilst an audit is ongoing.