Travel expenses may be advanced by the employer before the business trip takes place or may be reimbursed to the employee after the trip upon submission of a receipt. Employees must be able to justify the expenses they have incurred during business trips. These expenses must be reasonable and necessary as part of their trip. Luxurious, extravagant and unnecessary expenses are not reimbursed. Receipts allow employees to recover the actual cost of the business trip when they return to the workplace. Receipts are essential for good book-keeping and to ensure compliance with HMRC regulations.
Valid receipts must include the date of the expense, the total amount of the expense, the vendor’s name and the purpose of the expense.