Gibraltar Expense Report Template
A free Gibraltar expense report template to itemise business expenses and total a reimbursement claim.
- Accounting standard
- FRS 102 (UK GAAP)
- Financial year
- Company-set accounting reference period (commonly 31 Dec); tax year 1 Jul–30 Jun
- Currency
- GBP (£)
- Filed with
- Companies House Gibraltar
| Amount | |
|---|---|
| Travel | £320 |
| Accommodation | £450 |
| Meals and subsistence | £120 |
| Local transport | £60 |
| Office supplies | £85 |
| Other | £40 |
| Total to reimburse | £1,075 |
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How to Fill In a Gibraltar Expense Report Template
An expense report itemises costs an employee or director has incurred on behalf of the business — such as travel, accommodation and meals — so they can be reimbursed and correctly recorded for the company’s accounts.
Keeping a consistent expense report format makes it far easier to support figures shown as administrative expenses in the profit and loss account, and to keep clear records for the Income Tax Office.
What is an expense report?
An expense report is a itemised claim form listing individual business expenses incurred by an employee or director, with supporting receipts, that totals to the amount due for reimbursement.
What to include
- Travel — cost of flights, ferries or other transport to a business destination.
- Accommodation — hotel or other lodging costs while travelling for business.
- Meals and subsistence — food and drink costs incurred while working away from the usual place of business.
- Local transport — taxis, car hire or public transport at the destination.
- Office supplies — small purchases such as stationery or consumables bought personally for business use.
- Other — any remaining business cost that doesn’t fit the categories above.
- Total to reimburse — the sum of all categories, automatically calculated.
Step-by-step guide
- Enter the amount for each expense category — travel, accommodation, meals and subsistence, local transport, office supplies and other.
- Note the date and a short description for each expense alongside the amount where the template allows.
- Let the template total all categories automatically to reach the amount to reimburse.
- Attach receipts to support each claim, keeping copies for the business’s own records.
- Submit the completed report to a manager or the finance function for approval.
- Once approved, process reimbursement and file the report and receipts with the supporting records for the accounting period.
Gibraltar-specific rules
An expense report is not itself a document filed with Companies House Gibraltar, but the underlying expenses it records feed into administrative expenses in the profit and loss account and should be supported by receipts kept as part of the company’s statutory accounting records. Genuine business expenses reimbursed to employees or directors should be properly documented to support their tax treatment with the Income Tax Office.