Definition of Research

The AHRCs Charter states that it is responsible for supporting basic, strategic and applied research: it is therefore necessary to have a practical definition of what constitutes research in order that judgements can be made on what is eligible for funding. The definition of eligible research adopted by the Council was developed following recommendations made by a Working Group established by the AHRB to consider Subject Domain and Research Definitions, and following consultation with Higher Education Institutions (HEIs) and learned societies. The definition is intended to be broad enough to be applicable to all subject areas within the Councils remit. The Councils definition of research is primarily concerned with the definition of research processes, rather than outcomes. This definition is built around three key features and any proposal must fully address all of these in order to be considered eligible for support: it must define a series of research questions, issues or problems that will be addressed in the course of the research. It must also define its aims and objectives in terms of seeking to enhance knowledge and understanding relating to the questions, issues or problems to be addressed. it must specify a research context for the questions, issues or problems to be addressed. It must specify why it is important that these particular questions, issues or problems should be addressed; what other research is being or has been conducted in this area; and what particular contribution the particular project will make to the advancement of creativity, insights, knowledge and understanding in the area it must specify the research methods for addressing these research questions, issues or problems. It must state how, in the course of the research project, it will seek to answer the questions, address the issues or solve the problems. It should also explain the rationale for the chosen research methods and why they provide the most appropriate means by which to answer the research questions, issues or problems.

This definition is essentially pragmatic and it could fit a number of theoretical models. It does, however, provide a distinction between research and practice per se. Creative output can be produced, or practice undertaken, as an integral part of a research process as defined above. The Council would expect, however, this practice to be accompanied by some form of documentation of the research process, as well as some form of textual analysis or explanation to support its position and to demonstrate critical reflection. Equally, creativity or practice may involve no such process at all, in which case they would be ineligible for funding from the Council. The precise nature of the research questions, issues or problems, approaches to the research and outputs of the work may vary considerably, embracing basic, strategic and applied research. The research questions, issues, problems, methods and/or approaches may range from intellectual questions that require critical, historical or theoretical investigation, to practical issues or problems that Last updated January 2009

require other approaches such as testing, prototyping, experimental development and evaluation. The outputs of the research may include, for example, monographs, editions or articles; electronic data, including sound or images; performances, films or broadcasts; or exhibitions. Teaching materials may also be an appropriate outcome from a research project as defined above. The AHRC expects the research to be conceived as broadly as possible and so consideration should also be given to the outcomes of, and audiences for, the research. The outcomes of the research may only benefit other researchers and influence future research, but consideration must be given to potential opportunities for the transfer of knowledge into new contexts where the research could have an impact. Once issues of eligibility have been resolved, judgments have to be made, of course, about the quality of the application. Here too the definition can help as it provides the beginnings of a framework of criteria: how well are the questions or problems specified; how significant will be the contribution to knowledge and understanding; and how convincing is the methodology?

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Handbook Panel Membership Information 2009 Section 4: The Role of Panellists and Chairs

Freedom of information and data protection

The formal obligations of a Panel member relating to information and information legislation are described in Annex A. Please do read this Annex, as it will give you, the applicants, and the AHRC maximum benefit. The following paragraphs provide some context and practical implications. The Freedom of Information Act 2000 (FOI Act) seeks to ensure a culture of openness and accountability in the running of public bodies. All information the AHRC holds, including information related to the peer review process could potentially be released under the FOI Act. There are, however, a number of exemptions from disclosure which may apply. In particular, personal information is exempt from disclosure under section 40 of the FOI Act and any disclosure is dealt with in accordance with the Data Protection Act (DPA). Peer review relies on the free and frank exchange of views between specialists. The Research Councils want to act jointly to ensure their operations meet the highest standards of openness and accountability consistent with the effective operation of the peer review process. To this end, the Research Councils have jointly developed a framework describing the FOI exemptions that apply to the peer review process. The Peer Review Framework states (amongst other things) that: a. b. c. d. each request for information must be treated on its own merits, as required by the FOI Act; anonymised feedback about peer reviews may be given to applicants; the names of, or information which would identify, those who peer review an application will not normally be disclosed; and meeting papers and minutes of meetings which decided on grades and funding decisions, including the identification of the contributions made by individual panel members, will not normally be disclosed.

A copy of the framework is on the AHRCs web site at: http://www.ahrc.ac.uk/FundingOpportunities/Documents/FOI%20Peer%20Revie w%20Framework.pdf. As case law develops, wider disclosure may be required, and all requests for information are considered on a case by case basis. Where an individual is identifiable from the information you have in your possession and is the focus of that information, such information constitutes personal data and is subject to the rules of the DPA. If you hold this sort of information, such as copies of applications, award decisions, marklists, consolidated mark sheets or other relevant papers, you must treat this information in accordance with the DPA. In particular, you must keep it securely, only use it for the purpose for which it was supplied, and dispose of it securely once it is no longer needed. We expect that you either shred your applications and relevant papers after the panel meeting or leave them at the meeting for the AHRC officer to dispose of. In addition, any personal information

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Handbook Panel Membership Information 2009 Section 4: The Role of Panellists and Chairs that you receive via email must also be kept securely, copies must not be made, and electronic files and emails must be destroyed as soon as possible and in line with the process for the destruction of paper versions. Electronic information relating to applications must not be retained indefinitely. Any notes you take relating to AHRC matters could be the subject of an information request under the FOI Act. Therefore, Panel members should be careful how they record their views, in case their views have to be disclosed. It is essential that Panel members operate impartially, honestly and fairly. When you no longer need the information relating to the panel meeting, e.g. when the meeting is over, please dispose of it securely. Remember to destroy your electronic copies these can be requested under the FOI Act, too. If you receive any requests for information relating to your work for the AHRC, please pass these on immediately to your usual AHRC contact or the AHRC Information Manager, Daniel Sykes (d.sykes@ahrc.ac.uk or 0117 9876803). You are not expected to respond directly to the public, or to provide the public with any information. It is important the AHRC can deal with any enquiries within the tight deadlines which apply.

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Handbook Panel Membership Information 2009 Section 4: The Role of Panellists and Chairs

Annex A

Confidentiality and information legislation

You agree to treat as confidential all applications made to the Arts and Humanities Research Council (AHRC) and will not disclose the fact that the applicant has applied to the AHRC for funding nor the content of the application to any other person without the prior written consent of the AHRC or the applicant. You will not use the information in the grant application for any purpose other than providing a review or assessment of it to the AHRC and will destroy the application when you have done this. The AHRC will not generally release your comments or notes to the applicant, but may be required to in some circumstances. The AHRC will not otherwise use comments provided by panel members for any purpose other than is necessary for the peer review/funding decision process and will not disclose them to any person except as is required for the peer review/funding decision process or as is required under the Data Protection Act 1998 or the Freedom of Information Act 2000 (or any other law or regulation to which the AHRC is or may become subject to). The AHRC will not release your name in connection with any specific comments that are released under the Data Protection Act 1998 or the Freedom of Information Act 2000 without first obtaining your permission. In such circumstances, the AHRC will ask the applicant to keep your comments confidential and not to release your name in connection with them without first obtaining your permission. Panel membership will be made available on the AHRCs website. The panels comments on and grading of applications will be recorded by AHRC staff. The AHRC will not use these minutes or gradings nor disclose them to any person or body except: as is necessary to record the decisions of the panel and to inform any other person or body within the AHRC or any other body that may be co-funding the applications as part of the funding decision process; to the applicant as part of the AHRCs feedback if first agreed by the panel; or as may be required under the Data Protection Act 1998 or the Freedom of Information Act 2000 (or any other law or regulation to which the AHRC is or may become subject to).

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Handbook Panel Membership Information 2009 Section 9: Payment of Honoraria

Guidance note for panel members: payment of honoraria

This note tells you about arrangements for the payment of your honorarium. It sets out the administrative support you will receive from AHRC staff on these and other matters. If you have any queries arising from this guidance, please contact the Finance Manager in the first instance (see paragraph 12). The AHRC commissioned tax consultants KPMG to review the employment and revenue status of panel members. KPMG, on behalf of the AHRC, sought a ruling from the Revenue to decide and to confirm the status of panel members. On 30 June 2005 HM Revenue and Customs (HMRC) informed our tax advisors that panellists were self-employed in respect of their engagement with the AHRC from 6 April 2005 (beginning of the tax year). KPMG advice, provided in September 2005, on taxation for self employed persons is attached at Annex A.

Comment [A1]: This needs to be checked by Helen M

Honoraria
Honoraria are paid at the following rates: Panel chairs 200 per meeting Panel members 160 per meeting Honoraria payments by the AHRC are made in the month following the panel meeting. Honoraria will normally be paid directly to your personal bank account. You will receive a remittance advice. Alternatively, your employing institution can invoice us for the instalments, as they fall due. In that case the payment will be deemed to be inclusive of VAT. The payee will receive a remittance advice. Do not submit a claim for an honorarium on an expenses form.

Payments of honoraria
All payments made to you will be paid through the Bank Account Clearing Scheme (BACS) directly to your nominated bank account. Please ensure the AHRC has current details of the account into which the payments should be made by completing the enclosed AHRC Members Personal Information form (see Annex B). The AHRC will issue a remittance advice by e-mail to inform you of payment. As an alternative to personal payment of honoraria, your home institution or organisation may invoice the AHRC for the required amount. The fee rates payable will be deemed to be inclusive of VAT. Please indicate your preference for method of honorarium payment on the AHRC Last updated January 2009

Handbook Panel Membership Information 2009 Section 9: Payment of Honoraria Members Personal Information form (see page 75).

Administrative support
Enquiries relating to the payment of honoraria should be directed, in the first instance to the AHRCs Finance Manager, Helen Marson (Telephone: 0117 987 6809; Email: H.Marson@ahrc.ac.uk ).

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Handbook Panel Membership Information 2009 Section 9: Payment of Honoraria Letter from KPMG dated September 2005 Taxation in respect of self employed persons As previously advised by the Arts and Humanities Research Council, it has been agreed with HM Revenue & Customs (the Revenue) that your income will be treated as income from self-employment from the start of the current tax year, 6 April 2005 and is therefore not to be regarded as employment income. Accordingly, the AHRC will not deduct any income tax or National Insurance via the Pay As You Earn system going forward and a refund has been generated for earlier deductions in the current tax year. Any income tax due on this income will be collected instead through the self assessment system. Below is some guidance setting out the general principles of the self assessment system. Please be aware that it is only intended as an introduction to some of the issues that you will need to consider and some of your key taxation obligations. With regard to your personal position, we recommend that you contact an independent professional adviser for specific advice. Furthermore, we have prepared this guide on the basis that you do not already have a source of self employed income. If you already undertake activities on a self employed basis some of the guidance may not apply to you or it may include information that you are already familiar with. 1 Registration
Comment [A2]: Do we have/need a new letter or is this still current?

You must notify the Revenue that you are now self employed in respect of your income from the AHRC. We recommend that you do this as soon as possible. Strictly speaking the Revenue can impose a 100 penalty for late registration but it is unlikely that they would impose a penalty if you register shortly. The easiest way to register is to telephone the Revenue helpline for the Newly Self Employed on 08459 15 45 15. Alternatively you can complete the Form CWF1 available via the following link to the Revenues website: http://www.hmrc.gov.uk/partnerships/fagcwf1.shtml 2 Completing Your Tax Return

Once you have registered as self employed the Revenue will arrange to issue you with a Self Assessment Tax Return each year. The first tax year for which you will need to complete a tax return, in respect of your AHRC income, is the 2005/06 tax year. The return will be due to be submitted by 31 January 2007 at the latest. The first part of the tax return consists of general pages which are sent to everyone in the self assessment system. You will also receive supplementary self employment pages to report your income from the AHRC. If you do not receive these pages automatically you should contact the Revenue to request them http://www.hmrc.gov.uk/selfemployed/iwtfile-a-self-assessment-tax-return.shtml or download the forms electronically from their website at http://www.hmrc.gov.uk/forms/sa103.pdf 2a) Record keeping - Accounts

To enable you to prepare the self employment pages of your tax return you may wish to keep business accounts, i.e. profit and loss and balance sheet records. In any event you should keep a record of your self employed income from the AHRC (monies received as honoraria plus amounts received for business expenses that you have claimed a reimbursement for). To assist you in this regard the AHRC will issue remittance advice slips for each payment it makes to you. You should keep these for your accounts records, along with your bank statements which show the amounts received by you from Last updated January 2009

Handbook Panel Membership Information 2009 Section 9: Payment of Honoraria the AHRC. You should also keep a record of any business expenses you have incurred in the performance of your duties with the AHRC. Typically these might include travel costs, computer equipment and sundry consumables, the use of your home as an office, etc. Broadly, you can deduct your business expenses from your business income to arrive at your taxable profits. It is important to note that there are rules regarding the business expenses you are allowed to deduct for tax purposes. The general rule is that only expenses incurred wholly and exclusively for business purposes are tax deductible. Guidance is set out in the Revenues notes on self employment. http://www.hmrc.gov.uk/worksheets/sa103-notes.pdf 2b) Record keeping periods

All records of income and expenses should be kept for 5 years after the submission date for the Return i.e. for the tax year ended 5 April 2006 (the 2005/06 tax year) records should be kept until 31 January 2011. 2c) Completing your self assessment tax return

If your annual turnover from self employment is under 15,000 you only need to fill in a shortened income and expenses section on page SE1. http://www.hmrc.gov.uk/forms/sa103.pdf You enter your turnover in box 3.24 and your expenses in box 3.25. The difference between them is your net profit and is entered in box 3.26. This is the figure which will form part of your taxable income. However, the 15,000 is an annual amount, therefore if you are only self employed for part of a tax year, i.e. if you cease working for the AHRC part way through the year, you must apportion this figure. If your annual turnover from self employment is over 15,000 because you have other self employed income, then you must fill in the boxes 3.27 to 3.73. The final figure in box 3.73 will be your business profit for tax purposes. The final two pages of the self employment supplementary pages to the tax return concern any adjustments needed to your profit. If you choose 5th April as your accounting year end you will not have any overlap profits to enter in boxes 3.78 3.80. (Overlap profits are discussed in more detail at paragraph 2d) below). If you make a loss in the period this is entered in box 3.83. On the assumption that you do not have a balance sheet you should leave boxes 3.99 3.115 blank. If you already have self employed income from duties performed for other organisations to that of the AHRC which are of a similar nature you may be able to incorporate your AHRC income within your existing self employment income. In this case, you will not need to prepare separate self employment pages in respect of your AHRC income. If your existing self employment income is of a different nature, e.g. you are also a freelance photographer, it may constitute a different trade for which you will need to submit separate self employment pages. Should you have any concerns regarding the preparation of accounts or the completion of your tax return please discuss this with your professional adviser or the Revenue. 2d) Accounts and Basis Period

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Handbook Panel Membership Information 2009 Section 9: Payment of Honoraria As a self employed person you will need to choose an accounting period. The simplest option is to tie this in with the end of the tax year i.e. to choose a 5th April year end, especially as the decision from the Revenue on the treatment of your income from AHRC applies from 6th April 2005. However, you may elect to have a year end date of your choice. The complication is that if a date other than 5th April is used profits in the first few years can be taxed twice as overlap profits. You can claim relief for this tax when your business ceases but you may not receive the benefit of this for many years. 3 Tax Payments

If your tax return is received by the Revenue on or before 30th September following the tax year to which it relates (30th September 2006 for the 2005/2006 tax year) the Revenue will calculate your tax liability for you. If you submit your tax return on line using the Revenues web site the software will calculate your tax for you. Your Return must be submitted to the Revenue by 31st January following the tax year to which it relates, at the latest. Failure to do so can result in automatic penalties and potentially interest and surcharges on late paid tax. Regardless of when your return is submitted, any tax due must be paid by 31st January following the tax year (31st January 2007 for the 2005/2006 tax year). Depending on your personal circumstances, including the amount of self employment income, you may be required to make payments on account in respect of the anticipated income tax due for the 2006/2007 tax year. Payments on account are calculated as 50% of the previous years tax liability. The first payment on account is payable on 31 January 2007 (the same date as the tax due in respect of the 2005/06 tax year) and the second on 31 July 2007. Assuming the payments on account have been for the correct amount of income tax, no balancing amount will be due by 31st January each year, however it is likely that either under or overpayments will have occurred and these would be reflected in the balancing payment. This cycle is then repeated in all future years. Providing your tax return is submitted in good time, the Revenue should be able to advise you of the amounts of income tax due and provide you with a payslip to enable you to make payment. The Revenue will also inform you if payments on account will be applicable. 4 Late submission of your tax return and late payments of tax

The penalty for failing to submit your Return on time is 100 which increases to 200 if it is still outstanding after 6 months. This penalty will be waived if the full amount of tax is paid on time. Interest is charged on any tax paid late. Where your tax liability payment, due by 31 January following the tax year, is paid more than a month late, i.e. after 28 February, you will also incur a 5% surcharge. If this tax liability is still not paid by 31 July following the tax year there is a further 5% surcharge. 5 National Insurance

As a self employed person you may be liable to pay Class 2 and Class 4 National Insurance Contributions (NIC), depending on your level of income, as explained further below. http://www.hmrc.gov.uk/nic/background-nic.htm Last updated January 2009

Handbook Panel Membership Information 2009 Section 9: Payment of Honoraria You must be aged 16 or over and under state retirement age. State retirement age is currently age 65 for men, and is increasing from age 60 to 65 for women, which is being phased in over a 10 year period from April 2010. Women born before 6th April 1950 are not affected. Women born after 5th April 1955 will have a state retirement age of 65. The table attached at the end of this letter shows the applicable dates for women born between these dates. 5a) Class 2 NIC

You should register to pay Class 2 NIC at the same time you inform the Revenue that you are self employed. If you follow the registration process outlined at paragraph 1 above this will be done automatically for you, as it is a dual registration process. For the 2005/06 tax year Class 2 NIC is payable at a flat rate of 2.10 a week. A direct debit can be set up when you register and the payments are collected either monthly or quarterly. Your liability to pay Class 2 NIC ceases in the week in which you reach state retirement age. 5b) Small earnings exception

If however you believe your income from self employment will be below a set amount per tax year (4,345 for 2005/06) then you could apply for the Small Earnings Exception. This allows you to not have to pay Class 2 contributions on your self employed income. This may be of particular relevance if you already pay NIC as an employee; with either your HEI employer and/or other employer(s). This is because your Class 1 NIC as an employed earner will count towards your entitlement to the state retirement pension and other state contributory based benefits; therefore the additional Class 2 NIC may not improve upon this position for you. Further guidance on this is available in the Revenue booklet CF10. http://www.hmrc.gov.uk/selfemployed/fagcf10.shtml 5c) Class 4 NIC

Class 4 NIC is calculated as a percentage of your taxable profits. For the tax year 2005/06 no Class 4 NIC is due if your profits are under 4,895 per year. Profits between 4,895 and 32,760 are subject to 8% NIC and profits above 32,760 at 1% NIC. As Class 4 NIC is based on your profits, they are payable with your income tax for the tax year as part of the self assessment process. If you are calculating your tax liability personally the amount of Class 4 NIC you are due to pay should be entered in box 18.2B on your tax return. Your liability to pay Class 4 NIC ceases in the year following the year in which you reach state retirement age. 5d) Deferment

Difficulties may arise when you are working on a self employed basis and are also employed by a different organisation. As an employee you pay Class 1 National Insurance Contributions based on your salary. You may therefore end up paying Class 1, 2 and 4 NIC which creates the potential for you to overpay. You may therefore be able to defer payment of your Class 2 and 4 NIC until your final liability can be calculated. This can be done where you expect to be employed and self-employed in the year and you believe you will pay too much in National Insurance Contributions. The limit for the 2005/06 tax year is 3,124.88 in Class 1 and Class 2 NIC plus 1% on earnings above 32,760. Last updated January 2009

Handbook Panel Membership Information 2009 Section 9: Payment of Honoraria If you wish to defer these payments you should fill in Form CA72B http://www.hmrc.gov.uk/leaflets/ca72b.pdf and send it to the address on the front of the form. You will receive a certificate back once your deferment has been agreed. You must apply for this before 5 April 2006. It should be noted that even with a deferment in place Class 4 NIC must still be paid at 1% of profits above 4,895. If you do not apply for a deferment and subsequently pay too much National Insurance it is possible to apply for a refund. A refund can be obtained by writing to the Deferment Services Office stating why you think you are due a refund, but strict time limits apply. Should you require any additional information regarding NIC please do not hesitate to contact your professional adviser or the Revenue. 6 Useful forms and guidance

We have attached links to the forms and guidance mentioned above. For duplicates or further guidance we recommend that you visit the Revenues website: http://www.hmrc.gov.uk

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Handbook Panel Membership Information 2009 Section 9: Payment of Honoraria

State Retirement Ages: Women born between 6 April 1950 and 5th April 1955 Date of Birth Retirement date
Before 6.4.1950 6.4.1950 5.5.1950 6.5.1950 5.6.1950 6.6.1950 5.7.1950 6.7.1950 5.8.1950 6.8.1950 5.9.1950 6.9.1950 5.10.1950 6.10.1950 5.11.1950 6.11.1950 5.12.1950 6.12.1950 5.1.1951 6.1.1951 5.2.1951 6.2.1951 - 5.3.1951 6.3.1951 5.4.1951 6.4.1951 5.5.1951 6.5.1951 5.6.1951 6.6.1951 5.7.1951 6.7.1951 5.8.1951 6.8.1951 5.9.1951 6.9.1951 5.10.1951 6.10.1951 5.11.1951 6.11.1951 5.12.1951 6.12.1951 5.1.1952 6.1.1952 5.2.1952 6.2.1952 - 5.3.1952 6.3.1952 5.4.1952 6.4.1952 5.5.1952 6.5.1952 5.6.1952 6.6.1952 5.7.1952 6.7.1952 5.8.1952 6.8.1952 5.9.1952 6.9.1952 5.10.1952 6.10.1952 5.11.1952 6.11.1952 5.12.1952 6.12.1952 5.1.1953 6.1.1953 5.2.1953 6.2.1953 - 5.3.1953 6.3.1953 5.4.1953 6.4.1953 5.5.1953 6.5.1953 5.6.1953 6.6.1953 5.7.1953 6.7.1953 5.8.1953 6.8.1953 5.9.1953 6.9.1953 5.10.1953 6.10.1953 5.11.1953 6.11.1953 5.12.1953 6.12.1953 5.1.1954 6.1.1954 5.2.1954 6.2.1954 - 5.3.1954 6.3.1954 5.4.1954 6.4.1954 5.5.1954 6.5.1954 5.6.1954 6.6.1954 5.7.1954 6.7.1954 5.8.1954 6.8.1954 5.9.1954 6.9.1954 5.10.1954 6.10.1954 5.11.1954 6.11.1954 5.12.1954 6.12.1954 5.1.1955 6.1.1955 5.2.1955 6.2.1955 - 5.3.1955 60th Birthday 6.5.2010 6.7.2010 6.9.2010 6.11.2010 6.01.2011 6.03.2011 6.05.2011 6.07.2011 6.09.2011 6.11.2011 6.01.2012 6.03.2012 6.5.2012 6.7.2012 6.9.2012 6.11.2012 6.01.2013 6.03.2013 6.05.2013 6.07.2013 6.09.2013 6.11.2013 6.01.2014 6.03.2014 6.5.2014 6.7.2014 6.9.2014 6.11.2014 6.01.2015 6.03.2015 6.05.2015 6.07.2015 6.09.2015 6.11.2015 6.01.2016 6.03.2016 6.5.2016 6.7.2016 6.9.2016 6.11.2016 6.01.2017 6.03.2017 6.05.2017 6.07.2017 6.09.2017 6.11.2017 6.01.2018 6.03.2018 6.5.2018 6.7.2018 6.9.2018 6.11.2018 6.01.2019 6.03.2019 6.05.2019 6.07.2019 6.09.2019 6.11.2019 6.01.2020

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Handbook Panel Membership Information 2009 Section 9: Payment of Honoraria

6.3.1955 5.4.1955 6.03.2020

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Handbook Panel Membership Information 2009 Section 9: Payment of Honoraria

Payment of Honoraria All payments made to you, whether honorarium or expenses, will be paid through the Bank Account Clearing Scheme (BACS) direct to your nominated bank account. As an alternative to personal payment of honoraria, your home institution or organisation may invoice the AHRC for the required amount, however your bank account details will still be required to enable payment of expenses. Please indicate how you would like your honoraria to be paid:

Honoraria to be paid directly to me Honoraria to be paid to my HEI Bank/Building Society name (must be a cheque account) _______________________________________________________ Branch address _______________________________________________________ _______________________________________________________ Sort code ___ ___ - ___ ___ - ___ ___

Account No. ___ ___ ___ ___ ___ ___ ___ ___ ___ Name of Account Holder

Office use only: Panel meeting date(s): from ___/___/____ to:___/___/___ Rate of Honoraria per meeting day: ____________ Authorised Notes:

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Handbook Panel Membership Information 2009 Section 10: Payment of Expenses for Panel Members

Guidance note for panel members: payment of expenses

This note tells you about arrangements for claiming travel and subsistence expenses you incur, and for booking any overnight accommodation you may need in the course of your service as an AHRC panel member. It sets out the administrative support you will receive from AHRC staff on these and other matters. The AHRCs travel and subsistence arrangements are required to conform to the principles of being the most economic and appropriate in the prevailing circumstances. All the following procedures are to be interpreted in the light of these requirements, and those of: health and safety efficiency and effectiveness value for money best practice consideration of environmental impact. If you have any queries arising from this guidance, please contact the Finance Manager in the first instance (see paragraph 30). HM Revenue and Customs (HMRC) identified that AHRCs panel members are selfemployed in respect of their engagement with the AHRC. Individuals who have been appointed a panel and who receive an honorarium from the AHRC, are required by HMRC to retain their original receipts, and are therefore permitted to submit copies of these receipts when making a claim.

Comment [A3]: This should be approved by Helen M

Travel and subsistence expenses

Expenses will be reimbursed only for official AHRC meetings or other events that you are required to attend in the performance of your AHRC duties. If you are invited to attend other meetings relevant to your work as a representative of the AHRC, please note that expenses will be met by the AHRC only when authorised in writing in advance by an Associate Director (Programmes). The AHRC will reimburse you for expenses provided the guidance in paragraphs 5 to 27 is complied with. In exceptional circumstances it may be possible to make payments that do not comply with the guidelines; in this instance the claim will need to be agreed in advance with the Finance Manager. Please make all requests for special consideration through your normal AHRC contact. Travel and Subsistence expenses will be met in accordance with the regulations and procedures operated by the AHRC. Please note that the AHRC does not reimburse claims for alcoholic drinks. AHRC staff will process the claims, and can also provide a service in booking accommodation (see paragraph 25 below). All claims for travel and subsistence expenses related to panel meetings are to be Last updated January 2009

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Handbook Panel Membership Information 2009 Section 10: Payment of Expenses for Panel Members submitted on a Panel Members Claim form. Please ensure all details required on the form are completed and all receipts are attached. Blank copies of this form will be distributed at the panel meetings; they may also be obtained from the staff member responsible for your panel. The AHRC is happy to make travel bookings where individuals cannot readily arrange this for themselves, but in normal circumstances we ask that you make arrangements through your usual institutional or organisational channels, and then submit a Panel Members Claim form to the AHRC. If you would like the AHRC to book travel tickets for you, please phone or email staff responsible for your panel at least 10 working days before the date of travel. Signed and completed expense claims should be submitted as soon as possible after the expenditure has been incurred, and no more than three months after the event. Please complete one form for each separate meeting. Claims for payments outside this limit will only be considered in exceptional circumstances.

Public transport
You should travel by public transport wherever practicable. Travel costs will be reimbursed on the basis of standard class for rail travel or economy class for air, unless prior approval is given.

Taxis
Taxis may be used when there is no other available public transport; or when their use is more efficient than public transport. The justification for the use of taxi should be clearly stated on the expenses claim form. The claim for taxi fares may include the drivers tip, which should not exceed 10% of the total fare. No payment will be made without presentation of a copy of a receipt.

Use of private motor cars

Subject to the availability of public transport and the satisfactory completion of a risk assessment form you may use your car for travel to and from a meeting, where it is demonstrably more economical than public transport. The AHRC has limited car parking space in Bristol and no parking facilities in London. Costs will be reimbursed at the rates in force when the journey was undertaken. There are two standard rates and the public transport rate, the rates are as follows: Standard rate: 40p a mile (up to 130 miles/day) Public transport rate: 23p a mile (mileage in excess of 130 miles/day) Passenger allowance: 2p a mile Please give your starting address and the destination address on your claim form.

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Handbook Panel Membership Information 2009 Section 10: Payment of Expenses for Panel Members

Hire cars
Cars may be hired through your normal institutional or organisational channels where this is demonstrably more economical than using public transport, or using your own private car. The charge for the hire may not exceed 36 per day of hire, plus a petrol allowance of 8p per mile. If you wish to hire a car and you do not have ready access to a car hire scheme, you may hire a car through the AHRC. A hire car must be booked 36 hours ahead of need. You should check that you are fully named by the car hire company in the relevant insurance documentation and covered for all the time the car is in use.

Subsistence
Payment of subsistence allowances is based on the principle that the expenditure for which the allowance is claimed has actually been incurred. Subsistence is divided into day and night subsistence; the former covers meals taken while travelling on AHRC business and the latter covers both meals and overnight accommodation when required. Receipts are not required for subsistence allowances.

Day subsistence allowances

Day subsistence allowances are to cover extra costs when you are prevented from eating where you would normally eat. If meals are provided free no claim should be made. The day subsistence allowances are as follows: More than 5 hours absence: More than 10 hours absence: 4.25 9.30 One Main Meal Two Main Meals, or One Main Meal and five hour rate

If any meal is provided, and you are away for more than 5 hours (but less than 10 hours), then no subsistence allowance should be claimed. If any meal is provided, and you are away for more than 10 hours, then the 10 hour subsistence allowance should be claimed, less the 5 hour subsistence allowance - i.e. 5.05.

Night allowance
While staying at a hotel on official business, a 24-hour allowance of 24.25 may be claimed. The amount is made up of the following: Overnight meal component 15.00 Day subsistence rate 4.25 Incidentals (e.g. phone calls / newspapers / laundry) 5.00 There is also a flat rate allowance of 25 per night when staying overnight at friends or relatives accommodation. You might incur expenditure by showing gratitude to your host by, for example, paying for a meal. This allowance replaces any other 24-hour allowance. You will need to provide the address of your friend Last updated January 2009

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Handbook Panel Membership Information 2009 Section 10: Payment of Expenses for Panel Members or relative.

Hotel bookings
All bookings for overnight accommodation in connection with AHRC business should be arranged through staff responsible for your panel, who will arrange for a suitable hotel via our accommodation agency. Please phone or email your normal contact in the AHRC at least seven working days before the accommodation is needed, and let them know the details of your stay. The advantages of using this system are that we are able to obtain favourable rates, and the hotel invoices us, so you do not have to pay the hotel yourself. The booking of accommodation other than that arranged by AHRC is acceptable only if prior approval has been given. Please note that the AHRC reserves the right to recover costs from you of up to 150 if you request the AHRC to book accommodation and you do not use the room. When staying in a hotel, you should meet costs other than accommodation and breakfast through direct payment to the hotel. Such charges would include food, drinks, telephone calls, newspapers and room service. In exceptional circumstances, where advance booking is not possible through AHRC, costs of accommodation will be reimbursed according to a standard rate of overnight allowances. The maximum bed and breakfast rates are currently 120 for major cities (e.g. London, Bristol, Birmingham, Cardiff, Edinburgh & Manchester), and 95 elsewhere. Claims must be supported by the appropriate receipts.

Other expenses
Expenses not described above are to be approved in advance with the Finance Manager. Please make all requests for special consideration through your normal AHRC contact.

Payments of expenses
All payments made to you will be paid through the Bank Account Clearing Scheme (BACS) directly to your nominated bank account. Please ensure the AHRC has current details of the account into which the payments should be made. The AHRC will issue a remittance advice by e-mail to inform you of payment.

Administrative support
Enquiries relating to the payment of expenses should be directed, in the first instance to the AHRCs Finance Manager, Helen Marson (Telephone: 0117 987 6809 Email: H.Marson@ahrc.ac.uk ).

Last updated January 2009

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Handbook Panel Membership Information 2009 Section 10: Payment of Expenses for Panel Members

Risk Assessment
To be completed before embarking on each journey for the AHRC in your private car.

1. You hold a valid driving licence. 2. You have an appropriate and valid vehicle insurance policy. 3. Vehicle has a current MOT (where required) and is serviced regularly and is in a road worthy condition. Tyres, water, oil, washer bottles etc will be checked before each journey. 4. You will comply with all road traffic legislation including driving within speed limits, wearing seatbelts, not using mobile phones whilst driving, etc. 5. You will plan a safe route taking into account road and weather conditions. 6. You will not drive if unable to satisfy eyesight requirements set out in the Highway code. 7. You will not drive if unfit through illness, drugs (prescribed or otherwise) or alcohol. 8. You will take sufficient periods of rest when driving for long periods. 9. You will not drive when tired e.g. following an exceptionally long day or after a long haul flight. Overnight stays must be used in these circumstances. 10.You should be aware that AHRC may on occasions arrange for a physical check to confirm that your vehicle is fit for purpose. 11.You should ensure that your seat is adjusted to allow a good driving posture.

Last updated January 2009

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