SPF Expenditure Claims

Guidance for confirming which documentation you will need for your special purpose fund expenditure claim

Types of expenditure and required processes

- Provide agenda and number of attendees
- Check allowance guidelines
- Must include educational element
- VAT receipt/invoice required
- Contact estates
- Estates will invoice with fund number reference
- Provide registration proof or attendance certificate
- VAT receipt or invoice required
- For bona fide visits, meetings, or seminars (non-employees only)
- Provide agenda, email invite, or thank you note
- Include number of attendees
- VAT receipt required (service charge included if automatic)
- Check allowance guidelines
- VAT receipt or invoice
- Dates must align with conference
- Provide conference/meeting evidence
- If over £150/night, prove comparable prices for three nearest hotels
- Guests/family not covered
- Must go through trust IT
- VAT receipts required
- No alcohol or guest/family expenses
- Check daily allowance guidelines
- Automatic service charges included
- Requires MEC approval with evidence
- Purchases must be made through PECOS
- Provide origin and destination postcodes
- Provide journey history or ticket/itinerary
- VAT receipt required
- No weekly, monthly, or annual passes
- UK taxis not reimbursed
- Use PECOS or UCL equivalent for purchases
- UCL invoices require supporting documentation (e.g., consumables spreadsheet)
- Departmental purchases need trust IT approval
- Must go through IT and PECOS
- Items must be purchased through PECOS