EIM30061 - Dispensations: vouching of claims for expenses
An employer will normally require every item of expenditure to
be vouched for his own benefit - to ensure it has been incurred,
and for audit purposes. But this requirement should not be regarded
as applicable for trifling expenditure such as small allowances for
taxi fares.
Where the use of a scale rate payment has been agreed with
HMRC, the records kept by the employer and information sought by
the employer from the employee should be sufficiently detailed to
satisfy the conditions outlined in
EIM05200 and
EIM30055. In brief, the employer needs
to:
- Keep sufficient records to be able to demonstrate that the employee was entitled to the scale rate payment.
- Be able to demonstrate that routine checks are undertaken to ensure that the travel expenses rules are being followed.
