For Contingent Labour Workers Under Supervision, Direction, and Control (SDC)

1. INTRODUCTION

This policy details the allowable expenses that contingent labour workers, under Supervision, Direction, and Control (SDC), may claim in accordance with HMRC regulations and the specific conditions set forth by Origin Payroll Ltd.

The policy covers Travelling Expenses and Subsistence Expenses that are deemed necessary to carry out your duties. These expenses must be submitted in accordance with the procedures and timelines established by the employer.

All other expenses experienced throughout the tax year can be captured and stored on the worker’s profile for inclusion in a self-assessment tax return.

Please Note:

All allowable expenses, including Travelling Expenses and Subsistence, are built within the rate offered per assignment to workers. They are not paid in addition to the assignment rate.

The expenses are claimable and accounted for each week when processing wages, in relation to statutory employee deductions, and provided they do not breach National Minimum Wage (NMW) legislation.

2. ALLOWABLE EXPENSES

2.1 Travelling Expenses

2.1.1 You are allowed to claim mileage expenses for the use of your own vehicle when is necessary to do so for the performance of your duties. The mileage claimed must be work-related, covering travel to and from assignments or between work sites.

2.1.2 Mileage is logged and calculated based on the total distance travelled for work-related purposes.

2.1.3 Mileage rates applied are in accordance with HMRC-approved rates for personal vehicles. These are detailed below: –

Vehicle	Mileage up to 10,000 miles	Mileage above 10,000 miles
Car or Van	45p per mile	25p per mile
Motorcycle	24p per mile	24p per mile
Bicycle	20p per mile	20p per mile
**Subject to verification

2.1.4 The worker is advised to retain receipts for any fuel or related travel expenses. Although receipts are not required for weekly submissions, retaining them is recommended for personal records and audit purposes.

2.2 Subsistence

2.2.1 You may claim subsistence expenses for food and drink when the assignment/shift meets the criteria as defined by HMRC under EIM30240:

2.2.2 A flat-rate subsistence allowance of £10 per day is claimable if the assignment day or shift lasts 10 or more hours, including travel time but excluding breaks. The worker is responsible for claiming this through the correct channels.

2.2.3 The working hours must be pre-determined by the fee-payer, with an expectation that the total time (including travel) will be at least 10 hours.

2.2.3 Receipts are not required to claim this flat-rate subsistence.

3. SUBMISSION PROCESS AND DEADLINES

3.1 To claim allowable expenses, workers must follow these procedures:

3.2 Weekly Submission of Expenses

3.2.1 Expenses for Traveling and Subsistence must be submitted weekly in line with your worked shifts.

3.2.2 The deadline for submitting your expenses each week is Tuesday at 16:00. Claims submitted after this deadline may not be processed until the following payment cycle.

3.3 Submission Platforms

3.3.1 Expenses should be submitted via the following platforms:

3.3.2 Portal: Submit your expenses directly through the company portal.

3.3.3 Email: Alternatively, email your completed expense claims to [expenses@originpayroll.co.uk] as a back up.

4. AUDIT AND COMPLIANCE

4.1 Audit Procedures

4.1.1 To ensure compliance and accuracy of mileage claims Origin Payroll Ltd is obligated to audit a minimum of 5% of all workers’ mileage submissions each week, utilising a random sampling method across the total payroll population.

4.1.2 While receipts are not required for weekly submissions, workers are encouraged to retain receipts for mileage-related expenses (such as fuel) to assist in justifying claims during any audit.

4.2 Disallowed Claims

4.2.1 Should the worker be unable to justify the mileage values claimed (e.g., discrepancies between travel distances and claim amounts), the following will occur:

4.2.2 The claims will be disallowed, and the corresponding week’s expenses will be null and void for payment purposes.

5. NATIONAL MINIMUM WAGE (NMW) COMPLIANCE

5.1 When processing expense claims, the employer must ensure compliance with NMW legislation:

5.2 If mileage claims result in a payment that would exceed the value required to maintain NMW compliance, the employer will discount any claims more than this value.

Only claims that align with NMW requirements will be allowed for that week.

6. OTHER EXPENSES THROUGHOUT THE TAX YEAR

6.1 Any other expenses incurred throughout the tax year that are not covered by this policy should be recorded and stored on your profile. These may include additional costs related to your work, which may be eligible for relief through your self-assessment tax return.

6.2 Origin Payroll Ltd will assist by providing guidance and advice on how to record and categorise these expenses, but we do not complete the self-assessment tax return on your behalf.

6.3 Workers can claim relief for these expenses through a self-assessment tax return, and Origin Payroll Ltd can provide information regarding any expenses recorded during the year.

7. NON-ALLOWABLE EXPENSES

7.1 Please note that no other expenses outside of Traveling Expenses and Subsistence, as outlined above, are claimable under this policy. Expenses that do not fall under HMRC guidelines or are not directly related to work will not be reimbursed.

8. ADDITIONAL SUPPORT

8.1 If you need any assistance or advice on submitting claims or recording expenses for your self-assessment, please contact our payroll and expenses team at [support@originpayroll.co.uk]. Our team will be happy to offer guidance and advice, though we do not provide tax completion services.

9.COMPLIANCE AND CHANGES TO THE POLICY

9.1 This policy is designed to comply with HMRC regulations and is subject to change if those regulations are updated. Any changes to this policy will be communicated promptly to all workers.

Origin Payroll Ltd

8 Brunell Gate, Harworth, Doncaster, DN11 8QB