Expenses formExpense claimsEmployersSelf-employedRecord keeping

Expenses form: what a UK expense claim form should include (with a simple template)

What a UK expenses form or expense claim form needs to capture for reimbursement and HMRC records, the fields checklist for employees, sole traders and limited companies, and a simple template you can copy.

ClaimSnappy

5 November 20267 min read

An expenses form (also called an expense claim form) is the document you use to ask for money back, or to record a business cost so it can be repaid, approved or put through the books. HMRC does not publish a mandatory UK template. It does say what your records must show. Build the form around those fields and you have something that works for reimbursement and for an HMRC check.

This is not an expenses policy. The policy says what you may claim; the form is how each claim is written down.

What HMRC expects the record to show

For employers, GOV.UK is blunt. You must keep a record of every expense and benefit you provide, with:

the date and details of each expense or benefit
the information needed to fill end-of-year forms
any amount the employee contributed themselves

Keep those records for 3 years from the end of the tax year they relate to. For travel, HMRC's example is to record when and why the person travelled, and to keep receipts where you can.

Self-employed people must keep records of all business expenses, with proof such as receipts, bank statements and invoices. Paper, digital or bookkeeping software are all fine if the records are accurate, complete and readable. Keep them for at least 5 years after the 31 January filing deadline for that tax year.

A limited company must keep accounting records of all money received and spent, including receipts, petty cash books, orders and delivery notes, usually for 6 years from the end of the company financial year. Fail to keep them and HMRC can fine the company £3,000, or a director can be disqualified. See how long to keep receipts for the full clock.

The form is where those facts live, one claim at a time.

Who fills it in, and why it differs

Who you are	What the form is for	Who sees it
Employee or director on a payroll	Reimbursement from the employer, or a record for tax-free mileage and allowances	Manager or accounts, then payroll
Employee claiming tax relief themselves	Evidence for a P87 or Self Assessment when the employer did not repay the full cost	HMRC, if asked
Sole trader	Your own business records for Self Assessment and allowable expenses	You, your accountant, and HMRC if checked
Limited company director	Company records for Corporation Tax and allowable company expenses	The company books, and often the accountant

An employee form is usually a reimbursement request. A sole trader or company version is often a log that feeds the tax return. Same fields; different destination.

Fields checklist: a simple expenses form template

Copy this into a spreadsheet, a Word table or your claim software. One row per cost or trip.

Field	Why it is there
Claimant name and role	So the right person is repaid, and nobody approves their own claim
Claim period or claim date	Ties the costs to a payroll run or tax year
Date of each expense or journey	Matches receipts and mileage logs
Description / business reason	"Client visit, Leeds" beats "misc". HMRC travel records need the why
Category	Travel, mileage, meals, hotel, tools, training, parking, and so on
Supplier or place	Shop, station, hotel, or fuel brand
Amount (gross)	What was spent
VAT amount (if registered)	Needed for a valid VAT receipt reclaim
Currency and exchange rate	Only if you spent abroad
Miles, from, to, vehicle	For mileage at HMRC rates; keep a proper mileage log
Receipt attached?	Yes / no / lost-receipt note
Paid by	Own card, company card, cash, or already on a company account
Amount to reimburse	Often the same as the spend; zero for company-card lines that only need evidence
Approver name and date	Someone other than the claimant
Paid on / reference	When accounts settled it, for your 3-year employer record

That is the whole template. Fancy branding is optional; empty reason fields are not.

Paper, Excel or digital

HMRC does not insist on a particular format. Paper, Excel or expense software all count if the record is accurate and readable. What changes is the failure mode:

Paper is fine until the till roll fades or the glovebox floods.
Excel is fast to set up and easy to break: duplicated rows, overwritten sheets, no approval trail.
Digital keeps the receipt photo with the line, timestamps the claim, and makes it harder for someone to approve their own.

Airlines and big employers often push a branded PDF (search suggestions for "expenses form" are full of EasyJet and Excel). For a small UK firm, a short form that matches your expenses policy beats a downloaded US "expense report" with columns you do not use.

If you are VAT-registered, staff need to attach invoices that already show the required details: unique number, names and addresses, description, dates, amounts and VAT.

Approval and reimbursement

An expenses form without an approver is just a wish list. HMRC's manual on checking systems expects someone other than the person who spent the money to confirm that travel qualifies, that nothing disallowable is included, and that the amount is not excessive. Benchmark scale rates were loosened from April 2019, but bespoke rates still need a checking system, and "nobody checks their own" remains good practice.

A sensible flow:

Claimant fills the form and attaches receipts (or snaps them).
Approver checks reason, rate, receipt and duplicates.
Accounts pays the reimbursable amount and keeps the record for three years.
Anything above HMRC's tax-free limits, or outside the policy, goes through payroll as earnings.

For meals on qualifying journeys, see subsistence allowance. For mileage, use the approved rates and keep the log; underpayment can feed Mileage Allowance Relief on a P87.

Frequently asked questions

What should an expenses form include?

Claimant details, claim period, and for each line: date, business reason, category, supplier, amount, VAT if relevant, miles if relevant, whether a receipt is attached, how it was paid, how much to reimburse, who approved it and when it was paid.

Is there an official HMRC expenses form template?

No. HMRC sets the record-keeping rules, not a single printable form. Employers design their own; employees claiming tax relief use P87 or Self Assessment, with evidence such as receipts.

What is the difference between an expenses form and an expenses policy?

The policy sets the rules (what is claimable, rates, deadlines). The form captures each claim against those rules. You need both.

Can I use an Excel expenses form?

Yes. GOV.UK allows paper, digital or software. Keep a clear approval column, do not overwrite old months, and back the file up. Photos of receipts belong with the matching rows.

Do sole traders need an expense claim form?

Not to get repaid by an employer, but you still need a clear record of every business cost for Self Assessment. A simple schedule with the same fields works.

How long should I keep completed expense claim forms?

Employers: 3 years from the end of the tax year. Sole traders: at least 5 years after the 31 January deadline. Limited companies: usually 6 years from the end of the financial year. Keep the longer period if more than one rule applies.

Where ClaimSnappy fits

A form only works if the lines that arrive are complete. On ClaimSnappy you snap receipts or log trips as you go, then build a claim yourself for the date range you choose. Each claim goes out as a PDF and CSV with the receipt photos attached; on a team desk it can wait for a manager (or a first approver) before it reaches accounts. ClaimSnappy can also fill your employer's own claim form if you upload it.

Every account starts with a 30-day trial, no card needed. After that it is £5 a month on Solo, or £25 a month for a team with six people included. Compare plans. Accountants join free in the accountant portal and can make import files for Xero, QuickBooks Online or Sage 50 there.

ClaimSnappy keeps the records; it does not decide what HMRC or your employer will allow. If a line is borderline, ask your accountant before you send it.

Sources

Checked against these on 5 November 2026.