An expense claim form lets an employee get back money they spent on behalf of the business. In this free UK Excel template, staff enter each receipt with its date, category and amount paid. The form pays back the receipt total, works out the VAT inside each receipt for the employer to reclaim, and has a manager approval box.
How the VAT is worked out
Each line asks for the amount paid, exactly as on the receipt, and the VAT rate printed on it. The VAT is extracted from that amount rather than added on top:
| Receipt | Paid £ | VAT rate | VAT £ the business can reclaim |
|---|---|---|---|
| Hotel, one night | 120.00 | 20% | 20.00 |
| Train ticket | 87.50 | 0% | 0.00 |
| Printer ink | 24.99 | 20% | 4.17 |
| Client dinner | 60.00 | 20% | 0.00 (client entertainment) |
| Taxi, no receipt | 18.50 | 0.00 |
The TOTAL CLAIM is what the employee is paid back. VAT reclaimable is the figure a VAT-registered business can include on its VAT return. If the business is not VAT-registered, leave the VAT rate blank on every line.
Which expense categories does it cover?
The Category list covers Travel, Accommodation, Meals, Client entertainment, Staff entertainment, Stationery and Other. Client and staff entertainment are kept apart because the VAT rules treat them differently: HMRC does not allow VAT to be reclaimed on entertaining clients.
The form does not include a mileage line. If you pay mileage allowance, record it separately at your agreed rate.
Running expenses in a small business
Set a simple rule for staff: one claim per month, receipts attached, approved by a manager before payment. The Payment method cell records whether the claim is paid by bank transfer, cheque or with salary. If you are a sole trader paying your own business costs rather than an employee’s, Making Tax Digital for sole traders explains how those costs are recorded for HMRC.
