Expenses Policy

For clients: how site-visit travel expenses are calculated

Where an audit involves an on-site visit, Auditors may incur reasonable, receipted travel expenses. These are invoiced alongside the corresponding site-visit fee, at the fixed rates below. The same rates apply to every client and every Auditor - they are not negotiated on a case-by-case basis.

This schedule is published so you know in advance what a recharged travel expense line on an invoice relates to. It does not itself form part of your quote or Order Form; your Order Form and proposal set out whether travel expenses are included in your fees or charged separately.

Domestic (UK) site visits

Item	Rate	Notes
Mileage / fuel (own car)	£0.55 per mile (first 10,000 business miles p.a.), £0.25 per mile thereafter	Calculated by Google Maps; matches HMRC's approved mileage rate
Rail / metro / bus / taxi	Actual cost	Receipted; rail is only used where it does not exceed the mileage-equivalent cost
Accommodation - outside M25	£115 per night	Only applied where an overnight stay is reasonably required (see below)
Accommodation - inside M25 (Greater London)	£170 per night	Also applied to a small number of regional cities with comparable hotel costs
Meals	£35 per night of accommodation	Receipted, VAT receipt where applicable

A one-day audit within 100 miles of the Auditor's home address does not attract an accommodation or overnight meal charge.

International site visits

For audits requiring overseas travel, the same principle applies: expenses are receipted, reasonable, and charged at fixed, published rates rather than negotiated per client.

Item	Rate	Notes
International travel day	£325 per day, pro-rata	Applies to days spent travelling to/from an overseas engagement
Overseas accommodation & meals	Capped at HMRC's published Worldwide Subsistence Rate for the destination city/country	Confirmed for the specific engagement in advance; kept in step with HMRC's own published rates rather than a rate Tempo sets itself
Visa / travel document costs	Actual cost	Only where required for the engagement

What is not charged

Travel and subsistence for one-day audits within 100 miles of the Auditor's home address, where no overnight stay is required.
Any cost above the rates shown here, unless specifically agreed with you in advance in writing.

Questions

If you have a question about an expense line on an invoice, or want to confirm in advance what a specific engagement is likely to cost in travel expenses, please contact your Tempo audit coordinator.

Document reference: HR1 September 2026. Supersedes the version issued August 2024.