In the course of your employment with Big Fish Group you may incur expenses whilst working on assignment that the recruitment business or end hirer agrees to cover. We refer to these as “Client Billable Expenses”.

On receipt of a valid expenses claim from you, and upon receiving the funds from the recruitment business or end hirer, Big Fish Group will reimburse these expenses to you in line with this policy.

This policy explains how these expenses will be treated for Tax and NI purposes and what your responsibilities are.

Introduction

1. All Client Billable Expenses must have been incurred by you, wholly, exclusively and necessarily for the performance of your employment duties whilst on assignment for Big Fish Group.
2. As your employer we must ensure that any expenses reimbursements paid to you by Big Fish Group comply with HMRC rules. In addition to the rules that apply to all employment expenses reimbursements; as an employment intermediary, we must ensure compliance with the Employment Intermediaries Travel Expense Provisions.
3. As the Employment Intermediaries Travel Expense Provisions apply to your assignment, we are unable to reimburse expenses to you when they relate to your home to workplace or workplace to home journey. This includes mileage, subsistence, or any other associated expenditure relating to this journey. This journey is regarded as ‘Ordinary Commuting’ by HMRC and so does not qualify for tax relief.
4. Travel expenses can be claimed where the journey is form/to a ‘Temporary Workplace’ only. A Temporary Workplace is a location that you intend to spend less than 24 months travelling to.
5. If your Rechargeable Expenses claim relates to ‘Ordinary Commuting’, any amount paid to Big Fish Group by the recruitment agency/end hirer will be included with the assignment income and distributed to you in accordance with your employment contract.