Nasa Umbrella

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 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


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

[email protected]

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’.



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


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



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


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.



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


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 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


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.



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


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’.



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


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.



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


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



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


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.



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


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



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


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).



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.

Employee Handbook


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;



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

Employee Handbook


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.



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


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



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


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.



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


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



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


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



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


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



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


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.



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


Nasa Umbrella - HANDBOOK (1104)

Documents

benchmark

expense claim

claim business

umbrella company

tax year

pension fund

tax relief