Trustee Expenses and Payments Policy

What trustees can and cannot be paid or reimbursed – reasonable expenses, mileage rates, payment for services under the Charities Act 2011, and the approval and disclosure rules – with a trustee expense claim form.

Editable Word document
5
10pages
Guidance notes included
aml consultancy solutions

Charities

Trustee Expenses and Payments Policy

About this document

What it’s for

Trustees generally serve without payment, but they should not be out of pocket. They can be reimbursed for reasonable expenses, and in limited circumstances paid for services they provide to the charity. Any payment or benefit to a trustee must be properly authorised and disclosed in the accounts. This policy makes the rules clear and protects trustees from accidentally receiving an unauthorised benefit.

When to use it

  • When recruiting trustees, so they know what can be claimed
  • Whenever a trustee claims expenses
  • Before agreeing to pay a trustee, or a person connected to a trustee, for any goods or services

What’s inside

The document is laid out in the sections below. Each one comes with a plain-English guidance note explaining what it does and what to change.

  1. Principles
  2. Expenses that can be reimbursed
  3. What cannot be claimed
  4. How to claim
  5. Payments to trustees and connected persons
  6. Disclosure
  7. Tax

Also included

  • Schedule 1 – Trustee expense claim form

How to complete it

  • Set the expense limits and approval route to suit your charity
  • Trustees claim using the form in Schedule 1, with receipts
  • Make sure payments to trustees are disclosed in the annual accounts as required

Key points to check

  • Check your governing document – it may restrict expenses or payments to trustees
  • Paying trustees for simply being a trustee needs specific authority and is rarely appropriate

Our templates are professionally structured starting points for UK businesses, not legal advice. For anything complex, unusual or high-value, have your final version checked by a solicitor.

Included in the pack

Charities

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Editable Microsoft Word files

Guidance notes in every document

Written for UK businesses

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