Nasa Umbrella - HANDBOOK (1104)
Transcript of Nasa Umbrella - HANDBOOK (1104)
SECTION 1
Essential Processes
This covers the essential stuff that makes the umbrella company tick. Have a read through this and you’ll be an expert in umbrella companies in no time…
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
Nasa Umbrella Employee Handbook
(0117) 904 7754 | www.nasaumbrella.com
This covers the essential stuff that makes the umbrella company tick. Have a read through this and you’ll be an
SSIGNMENTS
SECTION 2
Business Expenses
As a new Nasa Umbrella employee, you’about business expenses. Just in case, we’vethis guide that covers everything about expenses mileage to eye tests – you’ll find it here…
1. EXPENSES EXPLAINED
2. LIST OF CLAIMABLE
3. RECHARGEABLE EXPENSES
REIMBURSED BY YOUR CLIENT
4. CLAIMING EXPENSES
5. NASA UMBRELLA EXPENSE
Employee Handbook
www.nasaumbrella.com
Business Expenses
ew Nasa Umbrella employee, you’ll likely be wondering Just in case, we’ve put together
this guide that covers everything about expenses – from you’ll find it here…
XPLAINED
LAIMABLE EXPENSES
XPENSES - EXPENSES
LIENT
XPENSES – WHAT TO DO
XPENSE POLICY
SECTION 1
Essential Processes
1 Timesheets
In order for you to get paid quickly, Nasa generally
the number of hours or days that you’ve worked. This is
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:
• PAPER TIMESHEET hard copy signed by your line
manager. Please send copy of
your timesheet to both Nasa &
your agency.
• ONLINE TIMESHEET you input hours
which line manager authorises.
Please send a screenshot of your
hours to Nasa.
Nasa Umbrella Employee Handbook
(0117) 904 7754 | www.nasaumbrella.com
Nasa generally needs to know
. This is so we can
a timesheet system in place which you will be using
one of the following:
hard copy signed by your line
manager. Please send copy of
your timesheet to both Nasa &
you input hours/days online
which line manager authorises.
Please send a screenshot of your
• SELF BILLING - as above but agency raises VAT
invoice on your behalf.
still inform us of our hours
so we can allocate your payment
quickly.
Payroll Contact Details
Please use the following contact details for all payroll
correspondence:
EMAIL: [email protected]
FAX: (0117) 904 7756
PHONE: (0117) 904 7754
Invoicing
As a general rule Nasa Umbrella will endeavour to raise any invoice
the same day a timesheet is received.
periods a 3 pm invoicing cut off time is put in place.
request that your timesheet is sent to us before this time to
ensure sufficient time to raise an invoice
receive your timesheet at least 3 hours p
cut off time – to give us sufficient time to raise the invoice to fall
within the agencies own deadline.
Employee Handbook
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as above but agency raises VAT
invoice on your behalf. Please
still inform us of our hours/days
so we can allocate your payment
quickly.
details for all payroll
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
receive your timesheet at least 3 hours prior to any agency invoice
to give us sufficient time to raise the invoice to fall
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 payee’s 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.
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 haven’t received your payslip by 2.30 pm and
payment, please then contact the Payroll team directly.
payments into your bank account will have the reference ‘
UMBRELLA’.
Nasa Umbrella Employee Handbook
(0117) 904 7754 | www.nasaumbrella.com
As part of the service, you will receive a same day payment from
A same day payment is guaranteed by the banks
to clear into the payee’s account by the end of the working day
On the day that your money is received from your agency, our
system will allocate funds, process expenses and payroll and
t details which are then authorised.
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.
funds, please check your email account for
please do not call as this only slows the process
and are expecting
payment, please then contact the Payroll team directly. All
your bank account will have the reference ‘NASA
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 Umbrella’s account.
If you have any queries about your payslip, we can send a ‘Payslip
Explained’ document that guides you through
* As of 01/04/2010, a small number of banks and building societies
do not accept faster payments. Please contact Nasa Umbrella to see
if you may be affected.
Employee Handbook
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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
inc PAYE, Employers & Employees
Any Student Loan Deductions (if applicable)
Professional Indemnity insurance deduction
forward to the next pay period
Receipt of your payslip can be taken as confirmation that funds
have been released from Nasa Umbrella’s account.
If you have any queries about your payslip, we can send a ‘Payslip
Explained’ document that guides you through the payslip.
/2010, a small number of banks and building societies
accept faster payments. Please contact Nasa Umbrella to see
3 PAYE & NICs
As an employee through an umbrella company, you will have to pay
PAYE income tax, Employees & Employers National
your earnings.
NEW 2011/12 PAYE & NIC Rates & Tables The new tax year begins from 6
th 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;
PAYE Bands 0% 20%
Weekly From 0 144
To 144 816 2,885
Monthly From 0 623 3,540
To 623 3,540 12,500
Yearly From 0 7,475 42,475
To 7,475 42,475 150,000
Nasa Umbrella Employee Handbook
(0117) 904 7754 | www.nasaumbrella.com
As an employee through an umbrella company, you will have to pay
National Insurance on
Rates & Tables
April 2011. With the new tax year
come a number of significant changes to the PAYE and National
thresholds. These will automatically be updated by our
For your information, the new rates for PAYE and NICs for 2011/12
40% 50%
816 2,885
2,885 +
3,540 12,500
12,500 +
42,475 150,000
150,000 +
Employees NIC Bands
Weekly From
To
Monthly From
To
Yearly From
To 5,304
Employers NIC Bands
Weekly From
To
Monthly From
To
Yearly From
To 5,304
Employee Handbook
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0% 12% 2%
0 102 817
102 817 +
0 442 3,540
442 3,540 +
0 5,304 42,475
5,304 42,475 +
0% 13.8%
0 102
102 +
0 442
442 +
0 5,304
5,304 +
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
Week
Month
747L
£144
£623
We will be notified of your tax code by HMRC upon submission of a
P45/46 when you join the service.
Nasa Umbrella Employee Handbook
(0117) 904 7754 | www.nasaumbrella.com
which translates to
an annual allowance of £7,475 before PAYE is deducted.
The corresponding amounts before you pay tax per week or month
Year
£7,475
We will be notified of your tax code by HMRC upon submission of a
4 Contracts & New Assignments
Arranging your contracts
Nasa Umbrella will arrange your agency contract on your behalf
please make sure we have the correct contact information! We
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
with your ‘Nasa Umbrella Contract of 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
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.
Employee Handbook
www.nasaumbrella.com
Contracts & New Assignments
Arranging your contracts
Nasa Umbrella will arrange your agency contract on your behalf – so
make sure we have the correct contact information! We’ll
provide your agency with the required company details and process
Sometimes your signature will also be required on some of these
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 processed, you will be issued
Nasa Umbrella Contract of Employment’ by email. This is
your overarching employment contract with Nasa Umbrella that
entitles you to all employment benefits. You will need to
n sign and return any agency
Each time you secure a new agency assignment we will send you a
’ which details the new assignment you have
secured. Again you will need to accept this before we can process
New Assignments/Contracts
Nasa Umbrella can work with any agency in the UK, so just because
you have finished your current contract doesn’t 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. We’ll pick up from here and arrange your new contracts with tagency/end client.
Nasa Umbrella Employee Handbook
(0117) 904 7754 | www.nasaumbrella.com
Nasa Umbrella can work with any agency in the UK, so just because
you have finished your current contract doesn’t mean that your
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.
We’ll pick up from here and arrange your new contracts with the
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
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
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
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.
Employee Handbook
www.nasaumbrella.com
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).
In each holiday year your holiday entitlement will be 28 days. It is a
requirement of your employment that you take your full holiday
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
lly ensures that you receive your
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.
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
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.
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.
Again please contact Nasa Umbrella directly to discuss your
eligibility further.
Nasa Umbrella Employee Handbook
(0117) 904 7754 | www.nasaumbrella.com
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
Statutory Maternity/Paternity Pay
There are certain qualifying criteria that must be met before
Statutory Maternity Pay (SMP) & Statutory Paternity Pay (SPP) can
For SMP, the main criteria is for continuous employment with the
the Qualifying Week
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
y too fulfill certain criteria.
Again please contact Nasa Umbrella directly to discuss your
Pension Contributions
Nasa can facilitate contributions on your behalf into a pension fund.
There are 2 choices in relation to pensions
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 ‘
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
pension fund on your behalf, please contact our payroll
team with the reference ‘Personal Pension’
Employee Handbook
www.nasaumbrella.com
Nasa can facilitate contributions on your behalf into a pension fund.
There are 2 choices in relation to pensions and they are as follows;
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’.
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
Personal Pension’.
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
NIC from utilising this scheme. Please contact payroll with the
reference ‘Childcare Vouchers’.
Nasa Umbrella Employee Handbook
(0117) 904 7754 | www.nasaumbrella.com
In partnership with provider Imagine Childcare Vouchers, Nasa
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
Due to the nature of contract work, the provider charges a fixed fee
rather than charging a % of the
stand to retain around £85 in tax and
NIC from utilising this scheme. Please contact payroll with the
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
contractors.
So why not spread the word and tell all of your contractor friends
and colleagues about our £9.99 umbrella company.
recommendation goes a long way!
As you have surely found out - a lower fee doesn’t necessarily mean
scrimping on service levels!
As a big thank you, we’ll send through £25 worth of Amazon
vouchers for you. Of course, the person you recommend to us will
need to work for at least 12 weeks to qualify
out for you as soon as we receive 8 weeks fees from
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!
Employee Handbook
www.nasaumbrella.com
here at Nasa Umbrella hope that you enjoy your time with
us and that the level of service you receive will exceed your
With Customer Service high on our agenda, a large part of our
business comes from recommendations from our happy
tell all of your contractor friends
and colleagues about our £9.99 umbrella company. A personal
a lower fee doesn’t necessarily mean
e’ll send through £25 worth of Amazon
Of course, the person you recommend to us will
ed to work for at least 12 weeks to qualify. We’ll get these sent
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
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
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 ([email protected]). There are a couple of points
that you’ll 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 P45’s are posted via First Class post to the home address we
have on file. This will generally be the address form your sign up
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 P45’s.
Nasa Umbrella Employee Handbook
(0117) 904 7754 | www.nasaumbrella.com
We hope of course that you will be with us for a long time, but
et a permanent role or not require our services for
whatever reason, the process for leaving the service is as you would
from our payroll team by
). There are a couple of points
that you’ll need to be aware of that need to have occurred before
Your final payment has been processed and paid to you by
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 P45’s are posted via First Class post to the home address we
s form your sign up
form unless you have notified us of any address change.
Nasa Umbrella are also unable to guarantee receipt of your P45
Employee Handbook
www.nasaumbrella.com
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 can’t. 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 you‘ll 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
Nasa Umbrella Employee Handbook
(0117) 904 7754 | www.nasaumbrella.com
can claim business expenses?
Firstly, it is probably useful to explain who can claim expenses and
who can’t. To claim business expenses you must be working at a
you must have a reasonable expectation that you‘ll be
than one assignment through Nasa
You have not been, or do not expect to be, at the same
So in plain English - if you expect to, or would consider working for
more than one assignment through Nasa Umbrella
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
at your current client, then you won’t 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
National Insurance that you pay on your income.
Most importantly – claiming expenses puts more money in your
pocket!
When you claim expenses, you won’t be reimbursed these costs on
top of your salary. Rather you get what is called ‘Tax Relief’ on
these costs. This means you won’t pay any PAYE or NICs on the
amount you claim.
Employee Handbook
www.nasaumbrella.com
if you expect to, or would consider working for
more than one assignment through Nasa Umbrella - then you can
However if you only plan to work for one assignment (i.e. a temp to
ve exceeded, or expect to exceed 24 months
at your current client, then you won’t 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 and
National Insurance that you pay on your income.
claiming expenses puts more money in your
When you claim expenses, you won’t be reimbursed these costs on
top of your salary. Rather you get what is called ‘Tax Relief’ on
ese costs. This means you won’t pay any PAYE or NICs on the
A word of warning when claiming
expenses…
HMRC state that only expenses that have been ‘
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
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
you claim expenses and do not, or have not met the qualifying
criteria then we may be required by HMRC to claim back the tax
relief you received by the end of your employment.
Nasa Umbrella Employee Handbook
(0117) 904 7754 | www.nasaumbrella.com
ord of warning when claiming
HMRC state that only expenses that have been ‘wholly and
incurred in the course of your duties can be claimed.
As a responsible umbrella company, Nasa Umbrella asks that you
of receipts to us where required so we can verify that
claims for example,
where you may not need to send your receipts to Nasa under the
However, you must still keep your
receipts as you will remain liable for your claim. You can also
if you wish. This
ensures no come back from HMRC as all of your claims have been
If HMRC did audit you at any point, you will be responsible for any
valid expenses having been claimed. If
d do not, or have not met the qualifying
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
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
TRAVEL
Mileage
Public Transport
Taxi
Bridge/Tunnel
Parking
SUBSISTENCE
Benchmark Rates
Over Benchmark Rates
ACCOMMODATION
Hotel/B&B
Rental Property
TELEPHONE Mobile or Landline
Employee Handbook
www.nasaumbrella.com
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.
Expense Item Receipt?
Mileage YES
Transport YES
Taxi YES
Bridge/Tunnel YES
Parking YES
Benchmark Rates NO
Over Benchmark Rates YES
Hotel/B&B YES
Rental Property YES
Mobile or Landline YES
BROADBAND Business Line
HOME OFFICE Working from Home
EYE CARE (VDU)
Eye Test
Glasses frames
Lenses
STATIONARY Paper, pens etc
POSTAGE Postal Costs
TRAINING Courses, CPD etc
SUBSCRIPTIONS Professional Subs
SUNDRY Laptop, phone etc
Nasa Umbrella Employee Handbook
(0117) 904 7754 | www.nasaumbrella.com
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;
Vehicle Distance Rate per mile
Car or Van 0- 10,000
10,000 +
Motorcycles
Bicycles
Employee Handbook
www.nasaumbrella.com
list as to what expenses can be
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
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
The rates are shown in table format below;
Rate per mile
£0.45p
£0.25p
£0.24p
£0.20p
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.
Public Transport
If you use public transport to get to your workplace, you may claim
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.
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).
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and any claims made
receipts will not be processed.
Mileage Claim Form’ and
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.
r workplace, you may claim
Nasa will need to see a copy of any tickets or receipts at point of
Oyster cards may also be claimed for tax relief. To prove
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
).
You may also claim any associated costs in travelling to work for
example any road, bridge or tunnel tolls
Taxis
Taxi costs for travel between home and workplace or on behalf of
your client can be claimed for tax relief. A support
required for each claim.
Bridge/Tunnel Tolls
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
this.
Parking
Parking charges can be claimed with a valid receipt/ticket for the
period being claimed.
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You may also claim any associated costs in travelling to work for
example any road, bridge or tunnel tolls - with a valid receipt.
Taxi costs for travel between home and workplace or on behalf of
your client can be claimed for tax relief. A supporting receipt will be
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 possible to obtain
Parking charges can be claimed with a valid receipt/ticket for the
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
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.
Qualifying Conditions
• The travel must be in the performance of your dut
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
Where the above conditions have been met, you may claim the
following that apply to your situation;
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HMRC state that ‘we eat in order to live not in order to work’. They
do however allow that the ‘extra’ cost associated with food and
drink purchased whilst at work can be claimed for tax relief.
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
as long as certain conditions have been met.
must be in the performance of your duties or
to/from your temporary place of work
You are absent from home continuously for either 5 or
You have genuinely incurred a cost on a meal and/or
Where the above conditions have been met, you may claim the
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
incurred a cost on a meal
10 Hour Rate - £10.00 A rate of up to £10 can be claimed where you have
away from home continuously for at least 10 hours
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
not allowable.
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
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
meal that you would usually have at home
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A rate of up to £5 can be claimed where you have been
away from home continuously for at least 5 hours and
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.
or work late on a regular basis – these are
(irregular early starters ONLY) A rate of up to £5 may be paid where you leave home
and before 6 am and you incur a cost on
(irregular late finishers
A rate of up to £15 may be paid where you may have to
finishing after 8 pm and you buy a
meal that you would usually have at home
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
HMRC and if asked to prove your subsistence claims, you will have
already provided receipts to Nasa so won’t have to again.
HMRC don’t 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
not be able to claim the benchmark scale rates.
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.
Nasa Umbrella Employee Handbook
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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 with
HMRC and if asked to prove your subsistence claims, you will have
already provided receipts to Nasa so won’t have to again.
HMRC don’t 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.
you are will not be able to claim the
benchmark scale rates. As such, if the above applies – you are will
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.
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
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.
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. We’d 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
as this is deemed to be your primary place of residence.
Employee Handbook
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bit too far away and you plan on staying
closer to work, some of the costs of this accommodation can be
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
If you rent accommodation (room, flat etc) and return home each
of the cost of the weekly rental cost
for tax relief. We’d also need to see a receipt for each claim that
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.
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
amount to be claimed imputed into the expense claim form.
Postage & Stationary
Postage and stationary costs are claimable when working from
home and valid receipts must be provided.
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
Nasa Umbrella Employee Handbook
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Any business calls made from your personal mobile phone or
landline can be claimed for tax relief. We would need to see an
h the business calls highlighted and the total
amount to be claimed imputed into the expense claim form.
Postage and stationary costs are claimable when working from
working from home, a £3 per week allowance can be claimed.
You may claim the cost of your training courses if an absolute
requirement for your current role through Nasa Umbrella. To claim
st of the course and
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
can be found here at HMRC’s website:
http://www.hmrc.gov.uk/list3/list3.pdf
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
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
receipt for the purchase will be required.
Employee Handbook
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a covering letter from your client stating that the course is essential
HMRC allow you to claim the costs of professional subscriptions to
ed organisations and the list
For those using VDUs, a sight test may be claimed up to the value of
£15 as long as a valid receipt is provided.
Where you may be required to purchase glasses for VDU
use, the cost of both frames and lenses are claimable for tax
These items will need to be claimed on your expense form and a
receipt for the purchase will be required.
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
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
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’
value of the item.
Nasa Umbrella Employee Handbook
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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.
hey can be reclaimed
for tax relief through Nasa Umbrella Ltd. The criteria that must be
The items must be by law wholly, necessarily and
You will require a statement
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 the item,
however as Nasa Umbrella then becomes owner of the
asset, we are required to deduct a 10% security deposit by
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
he contract is finished. This is the ‘buy back’
Others
This list isn’t 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.
Employee Handbook
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This list isn’t exhaustive so if you are unsure whether something is a
valid expense or not please do not hesitate to contact the payroll
3 Rechargeable Expenses
Rechargeable expenses (also known as re-billable or reimbursable
expenses) are slightly different to business expenses
that you claim through Nasa. These are costs that will be
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.
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 you’ll need to do is:
11.. Complete an expenses form provided by your agency/end
client and submit to them with copies of valid receipts
22.. Send a copy of this claim form and receipts to Nasa
Umbrella
33.. Nasa Umbrella will invoice your agency/end client for the
expenses amount
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billable or reimbursable
are slightly different to business expenses for tax relief
. These are costs that will be paid back
and they will be tax
. This is not the situation for everyone and this will have been
An example of such expenses may be travel between different client
y from where you normally work.
There is a separate procedure dictated by HMRC in instances when
these expenses need to be paid. If you need to claim rechargeable
Complete an expenses form provided by your agency/end
client and submit to them with copies of valid receipts
Send a copy of this claim form and receipts to Nasa
Nasa Umbrella will invoice your agency/end client for the
44.. 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.
Employee Handbook
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Upon receipt of funds they will be paid to you without
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.
4 How to claim expenses
The email which contains your Welcome Pack also includ
Spreadsheet called:
‘Nasa Umbrella – Business Expense Claim Form’.
This form has two tabs:
11.. Mileage Claim Form
22.. 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: [email protected]
By fax: (0117) 904 7756
If you are emailing your expenses to the above address,
receive an auto-reply message stating that your expenses have been
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
confirm that your fax has been received. Nasa Umbrella cannot be
Nasa Umbrella Employee Handbook
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Welcome Pack also included an Excel
’.
These will need to be completed as per the instructions and emailed
faxed back to Nasa Umbrella using the contact details for the
If you are emailing your expenses to the above address, you will
reply message stating that your expenses have been
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 have sent your fax to
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
corresponding receipts and vice versa
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
Umbrella’s 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
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
such we must receive your expenses by 3 pm of the working day
before your payment is due to be made.
Employee Handbook
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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
aim form is received with no
corresponding receipts and vice versa – they will be held for 72
Where outstanding receipts/claim
forms are received within this timeframe, they will be processed as
d that are not allowable under Nasa
Umbrella’s expense policy will be disregarded and the employee will
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
with the excess being rolled over to the next payment
If business expenses are submitted after a payment has been made
for you then they will roll over to your next payment period. As
we must receive your expenses by 3 pm of the working day
your payment is due to be made.
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.
HMRC regulations when completing the
expense form
1. When the expense and/or mileage form are completed, please
sign (using the tick box) and send them to us by
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
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
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
Nasa Umbrella Employee Handbook
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Expenses Policy
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.
HMRC regulations when completing the
m are completed, please
sign (using the tick box) and send them to us by FAX or EMAIL.
receipts in the post. We can accept
in the post but please ensure they are sent by recorded
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.
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).
All claims in the Expense Claim Form must be matched to a
receipt (on separate sheet) and the item reference number
etc) written alongside the item on the receipt for HMRC
reference. For example, Item 1 corresponds to Item 1 of your
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
inspect you directly for any fraudulent claims.
5. Any expenses claimed that are not allowable under Nasa
Umbrella’s 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.
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 don’t hes
the payroll team who can assist you in fully understanding the
process involved.
Employee Handbook
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Please also ensure your name is clearly written
You are liable for all expense claims made and HMRC may
inspect you directly for any fraudulent claims.
Any expenses claimed that are not allowable under Nasa
Umbrella’s expense policy will be disregarded and the employee
will not necessarily be informed. Any valid expenses in that
ill be processed however.
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
need to be kept for a period of 6 years in case
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 don’t hesitate to contact
the payroll team who can assist you in fully understanding the
Confirmation of Expense Claim
Template
When claiming capital items (laptop/phone etc) please use the
following wording when obtaining a letter from your
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
work.
Expense item (delete as appropriate):
1)
2)
CONTRACTOR NAME would be unable to fulfill their role without
the above item/s.
Nasa Umbrella Employee Handbook
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Confirmation of Expense Claim –
When claiming capital items (laptop/phone etc) please use the
following wording when obtaining a letter from your client.
_______________________
) has incurred the following
wholly, necessarily and exclusively in performing their
would be unable to fulfill their role without
Regards
Name
Position
Company Name
Employee Handbook
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