Northwind Robotics Expenses Policy
Author: Finance Team
Document ID: POL-114
Version: 2.6
Effective date: 1 January 2026
Last review: 18 December 2025
Next review: 30 June 2026
Classification: Internal - All Employees
Owner: Chief Financial Officer
Approver: CFO
Related: POL-101 (Employee Handbook), POL-207 (Security Policy)

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1. PURPOSE
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This policy explains how Northwind Robotics reimburses business expenses.
It applies to employees, contractors with expense clauses in their
agreements, and interviewees travelling at Northwind's request.

The goals are simple: pay legitimate business costs quickly, keep an audit
trail, and prevent fraud. If a cost is unusual, ask Finance before you
spend. "I assumed it was fine" is not an approval.

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2. GENERAL RULES
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Business purpose. Every claim must state who benefited and why the spend
was necessary for Northwind work (customer visit, conference, lab supply,
recruiting meal, and so on).

Pre-approval. Single expenses over £500 (or local equivalent) need written
manager approval before purchase. Single expenses over £2,000 also need
Finance approval. Air travel outside Europe always needs manager approval
in advance.

Personal cards vs company cards. Prefer a company card when issued. If you
use a personal card, reclaim via the expenses tool. Do not pay other
employees' costs from your personal card except in a documented emergency.

Currency. Claim in the currency charged. The expenses tool converts using
the rate on the transaction date. Do not invent your own FX rate.

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3. MILEAGE, PARKING, AND LOCAL TRANSPORT
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Travel over 50 miles may be claimed at 45 pence per mile.

Mileage is measured from the employee's normal workplace (or home, when
the employee is fully remote under POL-101) to the destination and back,
using the shorter reasonable route. Commuting between home and the normal
office is not claimable.

Parking and tolls for business trips are claimable with a receipt. Congestion
charges and ULEZ-style fees are claimable when the trip is business-related.
Speeding fines and parking penalties are never reimbursed.

Trains and buses. Standard class is the default. First class requires
director approval and a documented reason (for example accessibility or a
same-day return with customer work lasting over eight hours).

Taxis and rideshare. Allowed when public transport is impractical (late
night, heavy equipment, safety). Keep the receipt. Airport runs for personal
holidays are not claimable.

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4. MEALS AND ENTERTAINMENT
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Meals are reimbursed up to 30 pounds per day when travelling overnight.

Day trips (no overnight stay) do not receive a daily meal allowance.
Reasonable single meals while travelling on a day trip may be claimed up
to £15 with a receipt when the trip prevents a normal lunch break.

Alcohol. Modest alcohol with a customer meal is allowed if local law and
customer policy permit it, and must be itemised. Alcohol on flights and
in-room minibars is not reimbursable.

Team meals. Internal team lunches or dinners need manager approval. Cap is
£25 per person excluding tip unless a director approves a higher amount for
a recognised celebration (ship party, major customer win).

Client entertainment. Record attendee names and companies on the claim.
Private entertainment unrelated to business development is not reimbursable.

Tips. Up to 15% where customary and shown on the receipt or card slip.

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5. LODGING AND FLIGHTS
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Hotels. Book a reasonable business hotel near the work site. Soft cap is
£180 per night in major cities (London, New York, Singapore) and £120
elsewhere unless Finance pre-approves. Room service and movies are personal.

Airbnb and alternative lodging are allowed if cheaper than the hotel cap
and the address is shared with your manager for safety.

Flights. Book economy. Refundable fares need a documented reason. Use the
company travel portal when available. Seat upgrades paid personally are not
reimbursable. Bag fees for required tools or demo equipment are reimbursable.

Loyalty points earned on business travel may be retained by the employee,
but booking choices must prioritise cost and schedule for Northwind, not
points maximisation.

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6. RECEIPTS, DEADLINES, AND REJECTIONS
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All claims must be submitted within 30 days with a receipt.
Claims without a receipt will be rejected.

Itemised receipts are required for meals over £25 and for any hotel stay.
Card statements alone are not enough except for transit where no itemised
receipt is issued; in that case attach the statement line and a note.

Missing receipt process. If a receipt is lost, submit a missing-receipt
declaration once per quarter maximum. Repeated missing receipts trigger a
Finance review with your manager.

Late claims. Claims older than 30 days need director approval and will be
paid in the next cycle only if approved. Claims older than 90 days are
denied except for documented system outages.

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7. CATEGORIES OFTEN CONFUSED WITH EXPENSES
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Home office equipment. Covered under POL-101 with a separate allowance and
approval path. Do not claim monitors or chairs as "travel" under POL-114.

Software and SaaS. New tools that store company or customer data need a
Security review (POL-207) before purchase. Personal productivity apps under
£20/month may be claimed with manager approval if not available in the
catalogue.

Training and conferences. Course fees usually go through the L&D allowance
in POL-101. Travel to an approved conference follows this expenses policy.

Phone plans. Roles with on-call duties may receive a phone stipend published
by IT. Do not claim the full consumer phone bill unless the stipend letter
says so.

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8. ADVANCES AND FOREIGN TRAVEL
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Cash advances are rare and require Finance approval. Unused advance amounts
must be returned within seven days of return.

VAT and sales tax. Prefer suppliers who can invoice Northwind directly for
large purchases so tax can be recovered. Employees should not reclaim VAT
personally unless Finance instructs them to.

Visas and vaccinations required for business travel are reimbursable with
receipts. Passport renewals are personal unless Finance confirms otherwise
for a dedicated travel role.

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9. FRAUD, AUDIT, AND CONSEQUENCES
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Finance samples claims monthly. Fabricated receipts, duplicate claims, or
personal spend coded as business spend are gross misconduct under POL-101
and may lead to dismissal and recovery of funds.

Managers who approve claims they know are improper share accountability.
If you are unsure, ask Finance before approving.

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10. HOW TO SUBMIT
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1. Collect itemised receipts (photo or PDF).
2. Open the expenses tool within 30 days of the transaction.
3. Tag the correct cost centre and project code.
4. Reference POL-114 in the notes if the category is unusual.
5. Route to your manager; amounts over £2,000 also route to Finance.

Questions: finance-expenses@northwind.example
Policy ID reminder for retrieval and support tickets: POL-114

End of POL-114
