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Candidate Care

Submitting Contractor Expenses

Submitting Contractor Expenses

How do I submit my expenses?

Limited Company Contractor

All expenses must be accompanied by the relevant copies of receipts. When submitting expense claims use the following address and format:

Emailexpenses@morson.com
Subject field - Contractor Name and Morson I/D number

All expense claims require:

  • Week ending date
  • Contractor name
  • Morson ID Number
  • Client you are working for

All expense claims must be authorised by the client. Please note if you do not include the above information on your Expense claim this could delay payment. This applies to all contractors.

Expenses – VAT Registered Limited
Company Contractors

Send in your completed Expenses Claims Form (download below) and copies of your receipts by email to expenses@morson.com or fax to 0161 786 1529


On your self billing invoice or remittance advice your expenses will be split out to show the Net and VAT separately.

Please see example below:

Hotel Bill
Net £100.00 This will be shown under your expenses on your Self Billing Invoice or Remittance Advice
VAT £20.00 This will be shown as part of the VAT amount on your Self Billing Invoice or Remittance Advice
Gross £120.00 Total amount refunded This is because the VAT shown is due to HMRC

Please note a fully completed Expense Claims Form and copy receipts are required to ensure payment of your expenses.

Expenses – VAT Registered Contractors – The Flat Rate Scheme

First a reminder, in normal VAT accounting if you incur an expense you will fill in an expenses claim form and provide us with copy receipts. We will refund the expense to you along with payment of your hours and account for the VAT accordingly.

Example below is for a hotel bill of £120.00 including VAT
Hours £1000.00
Hotel Net Amount £100.00
Total VAT @ 20% £220.00
Total Invoice £1320.00

The VAT amount including the £20 VAT on the hotel bill will need to be paid over to HMRC as output tax, however you or your umbrella
company will be able to use your original receipts to reclaim the input tax on the hotel bill. 

The Flat Rate Scheme

The purpose of the Flat Rate Scheme is to simplify VAT accounting for small businesses with a turnover limit set by HMRC, currently less than £150,000.

The percentage of output tax you pay is reduced from the prevailing rate at the time to a lower percentage dependant on the sector in which you work. What it does mean however is that you cannot reclaim VAT on your purchases/expenses.

Using the same example as above you will not be able to use original receipts to reclaim the input tax on the hotel bill. You will however pay the whole of the VAT due on the self bill invoice at a rate lower than the prevailing rate (20% in this example), this compensates you for not being able to reclaim the input tax on your purchases and expenses.

Expenses – Limited Company Non VAT
Registered Contractors

Send in your completed Expenses Claims Form and copies of your receipts by email to expenses@morson.com or fax to 0161 786 1529
Please note a fully completed Expenses Claim Form and copy receipts are required to ensure payment of your expenses.