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Nasa Umbrella Employee Handbook SECTION 1 Essential Processes

This covers the essential stuff that makes the umbrella company tick. Have a read through this and youll be an expert in umbrella companies in no time

SECTION 2 Business Expenses


As a new Nasa Umbrella employee, you likely be wondering ew youll about business expenses. Just in case, weve put together this guide that covers everything about expenses from mileage to eye tests youll find it here

1. TIMESHEETS 2. PAYMENT & PAYSLIPS 3. PAYE, NIC & TAX CODES 4. CONTRACTS & NEW ASSIGNMENTS 5. EMPLOYMENT BENEFITS 6. REFER A FRIEND 7. LEAVING NASA UMBRELLA

1. EXPENSES EXPLAINED 2. LIST OF CLAIMABLE EXPENSES 3. RECHARGEABLE EXPENSES - EXPENSES


REIMBURSED BY YOUR CLIENT LIENT

4. CLAIMING EXPENSES WHAT TO DO 5. NASA UMBRELLA EXPENSE POLICY

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Nasa Umbrella Employee Handbook SECTION 1 Essential Processes


1 Timesheets
In order for you to get paid quickly, Nasa generally needs to know the number of hours or days that youve worked. This is so we can . raise a VAT invoice for your agency. Each agency has a timesheet system in place which you will be using they will notify you of this directly. This timesheet system will fall under one of the following: SELF BILLING - as above but agency raises VAT invoice on your behalf. Please still inform us of our hours hours/days so we can allocate your payment quickly.

Payroll Contact Details


Please use the following contact details for all payroll correspondence: EMAIL: FAX: PHONE: payroll@nasaumbrella.com (0117) 904 7756 (0117) 904 7754

Invoicing
As a general rule Nasa Umbrella will endeavour to raise any invoice the same day a timesheet is received. However during busy periods a 3 pm invoicing cut off time is put in place. We would request that your timesheet is sent to us before this time to ensure sufficient time to raise an invoice Please ensure that we invoice. receive your timesheet at least 3 hours p prior to any agency invoice cut off time to give us sufficient time to raise the invoice to fall within the agencies own deadline.

PAPER TIMESHEET

hard copy signed by your line manager. Please send copy of your timesheet to both Nasa & your agency. you input hours hours/days online which line manager authorises. Please send a screenshot of your hours to Nasa.

ONLINE TIMESHEET

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Nasa Umbrella Employee Handbook


2 Payments & Payslips
Payment process
As part of the service, you will receive a same day payment from Nasa as standard*. A same day payment is guaranteed by the banks to clear into the payees account by the end of the working day (5pm). On the day that your money is received from your agency, our system will allocate funds, process expenses and payroll and generate payment details which are then authorised. t A payslip will be emailed to you when payment is made. So when you receive your payslip your funds will have been released and will clear into your account by the close of business that day. If you are expecting funds, please check your email account for your payslip please do not call as this only slows the process down. If you havent received your payslip by 2.30 pm and are expecting payment, please then contact the Payroll team directly. All payments into your bank account will have the reference NASA UMBRELLA.

Payslips
Each time you are paid, you will be emailed an electronic payslip. This is also a detailed breakdown which shows the following; Total received from your agency for the payment period Any expenses you have claimed in this payroll period All deductions made inc PAYE, Employers & Employees NIC Any Student Loan Deductions (if applicable) Holiday pay allocation Professional Indemnity insurance deduction Your net pay Any expenses carried forward to the next pay period

Receipt of your payslip can be taken as confirmation that funds have been released from Nasa Umbrellas account. If you have any queries about your payslip, we can send a Payslip Explained document that guides you through the payslip. * As of 01/04/2010, a small number of banks and building societies /2010, do not accept faster payments. Please contact Nasa Umbrella to see if you may be affected.

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Nasa Umbrella Employee Handbook


3 PAYE & NICs
As an employee through an umbrella company, you will have to pay PAYE income tax, Employees & Employers National Insurance on your earnings.

NEW 2011/12 PAYE & NIC Rates & Tables


The new tax year begins from 6th April 2011. With the new tax year come a number of significant changes to the PAYE and National Insurance thresholds. These will automatically be updated by our systems so there is no need to worry. For your information, the new rates for PAYE and NICs for 2011/12 are as follows;

Employees NIC Bands Weekly Monthly Yearly


From To From To From To

0%
0 102 0 442 0 5,304

12%
102 817 442 3,540 5,304 42,475

2%
817 + 3,540 + 42,475 +

PAYE Bands Weekly Monthly Yearly


From To From To From To

0%
0 144 0 623 0 7,475

20%
144 816 623 3,540 7,475 42,475

40%
816 2,885 3,540 12,500 42,475 150,000

50%
2,885 + 12,500 + 150,000 +

Employers NIC Bands Weekly Monthly Yearly


From To From To From To

0%
0 102 0 442 0 5,304

13.8%
102 + 442 + 5,304 +

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Nasa Umbrella Employee Handbook


Tax Codes for 2011/12
For 2011/12 the standard tax code will be 747L which translates to an annual allowance of 7,475 before PAYE is deducted. The corresponding amounts before you pay tax per week or month are as follows:
Tax Code 747L Week 144 Month 623 Year 7,475

4 Contracts & New Assignments


Arranging your contracts
Nasa Umbrella will arrange your agency contract on your behalf so please make sure we have the correct contact information! We Well provide your agency with the required company details and process your contracts when they are received. Sometimes your signature will also be required on some of these documents (Opt Out notices, Contract Schedules etc). If this is the case, we will send them to you either in the post or by email. It is important that these are processed quickly as funds may not be released by your agency if they are absent. Once the agency contracts have been p processed, you will be issued with your Nasa Umbrella Contract of Employment by email. This is Nasa Employment your overarching employment contract with Nasa Umbrella that entitles you to all employment benefits. You will need to electronically accept this before we can sign and return any agency n contract for you. Each time you secure a new agency assignment we will send you a new Work Statement which details the new assignment you have secured. Again you will need to accept this before we can process any new agency contracts.

We will be notified of your tax code by HMRC upon submission of a P45/46 when you join the service.

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Nasa Umbrella Employee Handbook


New Assignments/Contracts
Nasa Umbrella can work with any agency in the UK, so just because you have finished your current contract doesnt mean that your employment with Nasa Umbrella has finished!
All you need to do is let us know details of your new contract and the agency that it is through. We can also assist you if you secure a contract direct with an end client without an agency. Well pick up from here and arrange your new contracts with t the agency/end client.

5 Employment Benefits
As an employee of Nasa Umbrella, you are by law entitled to certain statutory benefits. These extend to Holiday Pay, Sick Pay (SSP), Maternity Pay (SMP) and Paternity Pay (SPP).

Holiday Pay
In each holiday year your holiday entitlement will be 28 days. It is a requirement of your employment that you take your full holiday entitlement. 12.07% of your weekly payment represents payment of your entitlement to paid annual leave. This is paid each week with your wages. This means that you will receive payment in advance for the time you eventually take off as holiday each week and you will not receive payment when you are on holiday. This is what is known as rolled-up holiday pay and basically ensures that you receive your lly full holiday entitlement If preferred, your Holiday Pay can be held back in a Holiday Fund which you can apply for when you do take time off. As this is a separate transaction, the standard weekly margin of 9.99 would apply to any payments of Holiday Pay. Please discuss this with the payroll team if this method be preferable.

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Nasa Umbrella Employee Handbook


Statutory Sick Pay (SSP)
You are entitled to claim Statutory Sick Pay (SSP) should you be off work for 3 or more consecutive days. A valid fit note must be provided and a claim for SSP will be initiated on your behalf. The standard rate for SSP is 79.15 per week (May 10). Any SSP will be paid to you on your usual payment day.

Pension Contributions
Nasa can facilitate contributions on your behalf into a pension fund. There are 2 choices in relation to pensions and they are as follows;

Stakeholder Pension
Nasa Umbrella offers a stakeholder pension scheme to which you may contribute. For more details please contact the payroll team with the reference Stakeholder Pension.

Statutory Maternity/Paternity Pay


There are certain qualifying criteria that must be met before Statutory Maternity Pay (SMP) & Statutory Paternity Pay (SPP) can be applied for. For SMP, the main criteria is for continuous employment with the employer for a minimum of 26 weeks prior to the Qualifying Week (15th week prior to due date). As there is much to consider with regard to SMP, please contact Nasa Umbrella directly in this instance. For SPP, a father may take 1 or 2 consecutive weeks off within 8 weeks of the birth as long as they too fulfill certain criteria. y Again please contact Nasa Umbrella directly to discuss your eligibility further.

Personal Pension
For those contractors who retain their own personal pension policy, Nasa can facilitate contributions to this scheme via Salary Sacrifice. A charge if 10 per monthly transaction (3 per week) will be made to cover admin costs. If you would like to Nasa to contribute into your pension fund on your behalf, please contact our payroll team with the reference Personal Pension Personal Pension.

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Nasa Umbrella Employee Handbook


Childcare Vouchers
In partnership with provider Imagine Childcare Vouchers, Nasa Umbrella can help you to contribute towards your childcare costs via salary sacrifice. By contributing up to the maximum amount of 243 per month to childcare voucher, you will receive full tax and NIC relief. Due to the nature of contract work, the provider charges a fixed fee of 30 per month (7.95 per week) rather than charging a % of the Employers NI saved. You still stand to retain around 8 in tax and 85 NIC from utilising this scheme. Please contact payroll with the reference Childcare Vouchers.

6 Refer a friend
All of us here at Nasa Umbrella hope that you enjoy your time with us and that the level of service you receive will exceed your expectations. With Customer Service high on our agenda, a large part of our business comes from recommendations from our happy contractors. So why not spread the word and tell all of your contractor friends and colleagues about our 9.99 umbrella company. A personal recommendation goes a long way! As you have surely found out - a lower fee doesnt necessarily mean scrimping on service levels! As a big thank you, well send through 25 worth of Amazon ell vouchers for you. Of course, the person you recommend to us will need to work for at least 12 weeks to qualify Well get these sent ed qualify. out for you as soon as we receive 8 weeks fees from the referral. Although we do check to see how people hear about our service please do make sure your recommendation mentions your name when they speak to us!

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Nasa Umbrella Employee Handbook


7 Leaving Nasa
We hope of course that you will be with us for a long time, but should you get a permanent role or not require our services for et whatever reason, the process for leaving the service is as you would expect nice and simple. All you need to is to request your P45 from our payroll team by email (payroll@nasaconsulting.com). There are a couple of points ). that youll need to be aware of that need to have occurred before your P45 is sent out. A. Your final payment has been processed and paid to you by Nasa B. The payroll period relating to your final payment has been closed (e.g. if you are paid weekly and your final payment was in Week 24, your P45 cannot be sent out until week 25) All P45s are posted via First Class post to the home address we have on file. This will generally be the address form your sign up s form unless you have notified us of any address change. Nasa Umbrella are also unable to guarantee receipt of your P45 once issued, and are unable to re-issue P45s.

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Nasa Umbrella Employee Handbook Section 2 Business Expenses


1 Business Expenses
Who can claim business expenses?
Firstly, it is probably useful to explain who can claim expenses and who cant. To claim business expenses you must be working at a temporary workplace. For this to be the case the following must apply; you must have a reasonable expectation that youll be working more than one assignment through Nasa Umbrella You have not been, or do not expect to be, at the same client site for more than 24 months When you claim expenses, you wont be reimbursed these costs on top of your salary. Rather you get what is called Tax Relief on these costs. This means you wont pay any PAYE or NICs on the ese amount you claim. So in plain English - if you expect to, or would consider working for more than one assignment through Nasa Umbrella - then you can claim expenses from day one. However if you only plan to work for one assignment (i.e. a temp to perm role), or if you have exceeded, or expect to exceed 24 months ve at your current client, then you wont be able to claim expenses for tax relief, until you agree another assignment.

Why does claiming expenses help me?


Claiming expenses helps to reduce the amount of PAYE tax an and National Insurance that you pay on your income. Most importantly claiming expenses puts more money in your pocket!

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Nasa Umbrella Employee Handbook


A word of warning when claiming ord expenses
HMRC state that only expenses that have been wholly and exclusively incurred in the course of your duties can be claimed. As a responsible umbrella company, Nasa Umbrella asks that you submit copies of receipts to us where required so we can verify that your claim is valid. There are some instances, with subsistence claims for example, where you may not need to send your receipts to Nasa under the benchmark scale rate system. However, you must still keep your receipts as you will remain liable for your claim You can also claim. submit receipts for your subsistence claims if you wish. This ensures no come back from HMRC as all of your claims have been validated by Nasa. If HMRC did audit you at any point, you will be responsible for any tax repayments due to non-valid expenses having been claimed. If valid you claim expenses and do not, or have not met the qualifying d criteria then we may be required by HMRC to claim back the tax relief you received by the end of your employment.

2 What can I claim?


The table below summarises what business expenses you can claim, and which claims need receipts to be processed. Although not an exhaustive list, it does cover the vast majority of expenses that are allowable to umbrella company employees.

Category

Expense Item
Mileage Public Transport

Receipt?
YES YES YES YES YES NO YES YES YES YES

TRAVEL

Taxi Bridge/Tunnel Parking Benchmark Rates

SUBSISTENCE

Over Benchmark Rates Hotel/B&B


ACCOMMODATION

Rental Property
TELEPHONE

Mobile or Landline

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Nasa Umbrella Employee Handbook


BROADBAND HOME OFFICE

Business Line Working from Home Eye Test

YES YES YES YES YES YES YES YES YES YES

The following is a more in depth list as to what expenses can be claimed through Nasa Umbrella.

TRAVEL
Business Mileage
If you travel by car between home and your workplace, you can claim a mileage allowance for tax relief. The rate is set at 0.40p per mile for the first 10,000 mile per tax year. Once past this threshold the claimable rate reduces to 0.25p per mile. The rate for using a motorcycle is 0.24p per mile and if you are using leg power and cycling to work, you can claim a generous 0.20p per mile! The rates are shown in table format below;

EYE CARE (VDU)

Glasses frames Lenses

STATIONARY POSTAGE TRAINING SUBSCRIPTIONS SUNDRY

Paper, pens etc Postal Costs Courses, CPD etc Professional Subs Laptop, phone etc

Vehicle
Car or Van

Distance
0- 10,000 10,000 +

Rate per mile


0.45p 0.25p 0.24p 0.20p

Motorcycles Bicycles

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Nasa Umbrella Employee Handbook


Copies of fuel receipts WILL be required and any claims made without supporting receipts will not be processed. Please complete the Nasa Umbrella Mileage Claim Form and email/fax as per your handbook. NB the mileage allowance resets each financial year in April. So if you have exceeded 10,000 miles, once the new tax year starts, this resets to zero and you claim 0.40p once again for tax relief. You may also claim any associated costs in travelling to work for example any road, bridge or tunnel tolls - with a valid receipt.

Taxis
Taxi costs for travel between home and workplace or on behalf of your client can be claimed for tax relief. A support receipt will be supporting required for each claim.

Bridge/Tunnel Tolls Public Transport


If you use public transport to get to your workplace, you may claim r this for tax relief. Nasa will need to see a copy of any tickets or receipts at point of purchase in order to process these claims. If these costs are incurred on your journey to and from work, they are claimable. Please provide proof of purchase where possible. However we appreciate that it may not always be possibl to obtain possible this.

Parking
Oyster Cards
Oyster cards may also be claimed for tax relief. To prove this cost you will need to submit either a receipt for when you top up your Oyster card or an online statement from TfL. This can be obtained through your online portal at TfL (https://oyster.tfl.gov.uk/oyster/entry.do). ). Parking charges can be claimed with a valid receipt/ticket for the period being claimed.

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Nasa Umbrella Employee Handbook


SUBSISTENCE
HMRC state that we eat in order to live not in order to work. They do however allow that the extra cost associated wi food and with drink purchased whilst at work can be claimed for tax relief. Nasa Umbrella operates a Benchmark Scale Rate system for subsistence under the terms of our dispensation with HMRC. This system allows you to make a claim for subsistence costs without needing to submit receipts to Nasa Umbrella to support your claim as long as certain conditions have been met.

5 Hour Rate - 5.00


A rate of up to 5 can be claimed where you have been away from home continuously for at least 5 hours and incurred a cost on a meal

10 Hour Rate - 10.00


A rate of up to 10 can be claimed where you have been away from home continuously for at least 10 hours and incurred a cost on a meal or meals Allowances may also apply to breakfast and evening meals where costs are incurred as a result of irregular early starts or late finishes. Where you start early or work late on a regular basis these are not allowable.

Qualifying Conditions
The travel must be in the performance of your dut or duties to/from your temporary place of work You are absent from home continuously for either 5 or 10 hours You have genuinely incurred a cost on a meal and/or drink after leaving home

Breakfast Rate (irregular early starters ONLY)


A rate of up to 5 may be paid where you leave home earlier than usual, and before 6 am and you incur a cost on a meal away from home

Evening Meal Rate (irregular late finishers


ONLY)
A rate of up to 15 may be paid where you may have to work later than usual, finishing after 8 pm and you buy a meal that you would usually have at home

Where the above conditions have been met, you may claim the following that apply to your situation;

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Nasa Umbrella Employee Handbook


Receipts
Whilst Nasa Umbrella may not require you to submit your receipts to support your subsistence claims under this system, we do recommend for strong compliance practices that you send copies to us with each claim. This ensures that you are 100% compliant wit with HMRC and if asked to prove your subsistence claims, you will have already provided receipts to Nasa so wont have to again. HMRC dont allow packed lunches or food taken from home to be claimed as an expense. If you purchase food during a weekly shop to take to work with you during the week, this is also not allowable. As such, if the above applies you are will not be able to claim the benchmark scale rates. As such, if the above applies you are will not be able to claim the benchmark scale rates.

ACCOMMODATION
If your role is just that bit too far away and you plan on staying closer to work, some of the costs of this accommodation can be claimed for tax relief.

Hotel/Bed & Breakfast


If you stay in a hotel or B&B during the week, then providing a receipt is produced you can claim these costs as expenses. As you are away from home, you may also claim a 5 per diem expense cost for incidentals without the need to provide a receipt to Nasa.

Declaration
By claiming the Benchmark Scale Rates you are declaring that you have met all of the qualifying conditions outlined above and have retained a receipt to demonstrate that you have incurred a cost.

Rented Accommodation
If you rent accommodation (room, flat etc) and return home each weekend, you may claim 5/7ths of the cost of the weekly rental cost for tax relief. Wed also need to see a receipt for each claim that you make. If you completely relocate to be closer to your new place of work, you will be unable to claim the cost of accommodation for tax relief as this is deemed to be your primary place of residence.

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Nasa Umbrella Employee Handbook


OTHER EXPENSES
Business Telephone Calls
Any business calls made from your personal mobile phone or landline can be claimed for tax relief. We would need to see an itemised bill with the business calls highlighted and the total h amount to be claimed imputed into the expense claim form. a covering letter from your client stating that the course is essential to your current assignment.

Professional Subscriptions
HMRC allow you to claim the costs of professional subscriptions to many bodies. They are listed as approved organisations and the list ed can be found here at HMRCs website: http://www.hmrc.gov.uk/list3/list3.pdf

Postage & Stationary


Postage and stationary costs are claimable when working from home and valid receipts must be provided.

Eye Tests for VDU users


For those using VDUs, a sight test may be claimed up to the value of 15 as long as a valid receipt is provided. Glasses Frames & Lenses

Working from Home


If working from home, a 3 per week allowance can be claimed.

Staff Training
You may claim the cost of your training courses if an absolute requirement for your current role through Nasa Umbrella. To claim you will need to provide a receipt for the full cost of the course and st

Where you may be required to purchase glasses for VDU use, the cost of both frames and lenses are claimable for tax relief. These items will need to be claimed on your expense form and a receipt for the purchase will be required.

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Nasa Umbrella Employee Handbook


Sundry items (Laptops, phones etc)
As part of your role, you may need to purchase computer hardware/software, or other capital items to carry out the works. As long as these costs meet certain criteria, they can be reclaimed hey for tax relief through Nasa Umbrella Ltd. The criteria that must be met are: The items must be by law wholly, necessarily and exclusively for your work. You will require a statement from your client to confirm this. If the client authorises this as necessary expenditure to carry out your work, you will need to obtain a receipt for the purchase of the item, which must be sent to Nasa Umbrella with a completed expense claim form. You will then receive tax relief for the value of th item, the however as Nasa Umbrella then becomes owner of the asset, we are required to deduct a 10% security deposit by HMRC. As such, Nasa Umbrella will withhold 10% of the value of the item which is what we will retain if you wish to keep the item after the contract is finished. This is the buy back he value of the item.

Others
This list isnt exhaustive so if you are unsure whether something is a valid expense or not please do not hesitate to contact the payroll team who will happy to help.

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Nasa Umbrella Employee Handbook


3 Rechargeable Expenses
Rechargeable expenses (also known as re-billable or reimbursable billable expenses) are slightly different to business expenses for tax relief that you claim through Nasa. These are costs that will be paid back . to you in full by your client, via your agency and they will be tax free. This is not the situation for everyone and this will have been . negotiated before you started your assignment. An example of such expenses may be travel between different client sites or accommodation away from where you normally work. y There is a separate procedure dictated by HMRC in instances when these expenses need to be paid. If you need to claim rechargeable expenses, what youll need to do is: 1. Complete an expenses form provided by your agency/end client and submit to them with copies of valid receipts 2. Send a copy of this claim form and receipts to Nasa Umbrella 3. Nasa Umbrella will invoice your agency/end client for the expenses amount 4. Upon receipt of funds they will be paid to you without incurring tax or NIC Please note that if the above procedure is not followed, you may suffer tax and NIC deductions on the expenses received for you as they will be treated as normal income.

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Nasa Umbrella Employee Handbook


4 How to claim expenses
The email which contains your Welcome Pack also includ an Excel included Spreadsheet called: Nasa Umbrella Business Expense Claim Form. . This form has two tabs: 1. Mileage Claim Form 2. General Expense Claim Form These will need to be completed as per the instructions and emailed or faxed back to Nasa Umbrella using the contact details for the Nasa Umbrella payroll team; By email: payroll@nasaumbrella.com By fax: (0117) 904 7756 If you are emailing your expenses to the above address, you will receive an auto-reply message stating that your expenses have been reply received and will be processed so there is no need to check receipt. If you are faxing your expenses, we recommend that you contact the payroll team by phone or email when you hav sent your fax to have confirm that your fax has been received. Nasa Umbrella cannot be held responsible for faxes that are not received, and proof of transmission does not guarantee receipt. When business expenses are submitted, they are checked and approved by our payroll team. Only valid expenses that are accompanied by receipts are processed. Expenses and valid receipts, where required, need to be submitted at the same time. Where a claim form is received with no aim corresponding receipts and vice versa they will be held for 72 hours before being disregarded. Where outstanding receipts/claim forms are received within this timeframe, they will be processed as normal. Any expenses claimed that are not allowable under Nasa d Umbrellas expense policy will be disregarded and the employee will not necessarily be informed. Approved business expenses will then be allocated against the next payment received for you from your client/agency. The maximum amount of approved expenses will be processed against any payment with the excess being rolled over to the next payment period. If business expenses are submitted after a payment has been made for you then they will roll over to your next paym payment period. As such we must receive your expenses by 3 pm of the working day before your payment is due to be made.

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Nasa Umbrella Employee Handbook


5 Nasa Umbrella Expenses Policy
HM Revenue & Customs (HMRC) govern how expenses must be claimed and as a responsible and compliant umbrella company, Nasa Umbrella must ensure that these guidelines are followed. receipts etc. Please also ensure your name is clearly written with your receipts. 4. You are liable for all expense claims made and HMRC m may inspect you directly for any fraudulent claims. 5. Any expenses claimed that are not allowable under Nasa Umbrellas expense policy will be disregarded and the employee will not necessarily be informed. Any valid expenses in that particular claim will still be processed however. ill 6. Expense forms must be completed accurately. Where we have to correct, advise or query expenses and/or exchange currencies, we reserve the right to charge an admin fee based on the additional time required. 7. Original receipts need to be kept for a period of 6 years in case of an HMRC audit. Claiming expenses is a straight forward process but if this is the first time you are using an umbrella company we appreciate that this may all be a little daunting. If so please dont hes hesitate to contact the payroll team who can assist you in fully understanding the process involved.

HMRC regulations expense form

when

completing

the

1. When the expense and/or mileage form are completed, please m sign (using the tick box) and send them to us by FAX or EMAIL. Please do not send original receipts in the post. We can accept copies in the post but please ensure they are sent by recorded delivery as we cannot be held responsible for items lost in transit. Any originals will be returned and you will be requested to complete a claim form and receipts by email/fax. 2. All items of expense must be listed on the relevant claim form (mileage in the Mileage Claim Form, all other expenses (travel, accommodation etc) in the Expenses Claim Form). 3. All claims in the Expense Claim Form must be matched to a receipt (on separate sheet) and the item reference number (1,2,3 etc) written alongside the item on the receipt for HMRC reference. For example, Item 1 corresponds to Item 1 of your

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Nasa Umbrella Employee Handbook


Confirmation of Expense Claim Template
When claiming capital items (laptop/phone etc) please use the following wording when obtaining a letter from your client. Regards Name Position Company Name

REF: Contractor Name - _______________________ Dear Nasa Umbrella, Subject (outline of expense item incurred) I can confirm that (CONTRACTORS NAME) has incurred the following ) expense/s wholly, necessarily and exclusively in performing their work. Expense item (delete as appropriate): 1) 2) CONTRACTOR NAME would be unable to fulfill their role without the above item/s.

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