UK Expense Report Template
A free UK expense report template to itemise business expenses and total a reimbursement claim.
- Accounting standard
- FRS 102 (UK GAAP)
- Financial year
- Company accounting reference period (commonly 31 Mar or 31 Dec); tax year 6 Apr–5 Apr
- Currency
- GBP (£)
- Filed with
- Companies House & HMRC
| Amount | |
|---|---|
| Travel | £320 |
| Accommodation | £450 |
| Meals and subsistence | £120 |
| Local transport | £60 |
| Office supplies | £85 |
| Other | £40 |
| Total to reimburse | £1,075 |
Download this template
How to Fill In a UK Expense Report Template
An expense report itemises costs an employee or director has personally incurred on behalf of the business — such as travel or client meals — so they can be reimbursed and properly recorded. It’s one of the simplest but most frequently used financial documents in any UK business.
Keeping a clear, itemised record also matters for HMRC purposes, since some expense categories have specific tax treatment and reporting requirements.
What is an expense report?
An expense report is a claim form listing individual costs incurred by an employee or director for business purposes, totalled to show the amount due for reimbursement. It typically groups costs into categories such as travel and subsistence and is submitted with supporting receipts.
What to include
- Travel — costs of business travel such as train fares, flights or mileage.
- Accommodation — hotel or other lodging costs incurred while travelling for business.
- Meals and subsistence — food and drink costs incurred while working away from the normal workplace.
- Local transport — taxis, buses or parking costs incurred during business trips.
- Office supplies — small purchases of stationery or equipment made on the business’s behalf.
- Other — any remaining business costs that don’t fit the categories above.
- Total to reimburse — the sum of all categories, representing the amount owed to the claimant.
Step-by-step guide
- Record each expense as it’s incurred, noting the date, category and amount.
- Enter travel costs such as fares or mileage in the Travel category.
- Enter hotel or lodging costs under Accommodation, and food and drink under Meals and subsistence.
- Add local transport costs like taxis or parking, and any office supplies bought personally.
- Use the Other category sparingly, and note what it covers so it’s clear for approval.
- Let the template total the claim automatically once all categories are entered.
- Attach receipts for each item, since HMRC and internal audit both expect evidence for expense claims.
- Submit the completed report to a manager or the finance team for approval and reimbursement.
UK-specific rules
HMRC allows businesses to reimburse genuine business expenses tax-free where they meet the “wholly, exclusively and necessarily” test, and many everyday categories — such as travel and subsistence on a business trip — qualify under this rule. Employers should keep records to support claims, as HMRC can request evidence, and certain benefits-in-kind may need to be reported separately on a P11D if they don’t qualify as a straightforward reimbursed expense.
There is no Companies House filing requirement for expense reports, but retaining them alongside receipts supports the accuracy of the administrative expenses figure shown in the profit and loss account.