Financial Procedures: Expenses

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Clergy, staff and volunteers should be reimbursed in full in respect of agreed expenses wholly and exclusively incurred in respect of the PCC’s charitable objects.

Clergy expenses should be reimbursed against receipts, preferably on a monthly basis but at least quarterly. There is Church of England guidance on what are eligible clergy expenses.

Expenses outside of those indicated in the guidance may be classed as a taxable benefit, and incur a tax liability and the need for the PCC to produce a P111D and to pay Class 1A National Insurance contribution. Full details are in the clergy expenses book.

Lump sum payments should not be made in respect of expenses as these are likely to incur a tax liability.

Expenses reimbursed to staff and volunteers should be made against a claim form and receipts.

All expenses should be paid by BACS or by cheque. Cash should only ever be used for very small amounts and the recipient should sign a receipt. All expenses claims should be authorised in line with the PCC’s written financial policies.

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