On occasions, staff incur expenses, most often in relation to travel, and they are entitled to reimbursement. The University will reimburse actual and reasonable business related expenditure in accordance with the maximum rates specified within the Inland Revenue dispensation.
VAT and other Taxes
Research
VAT on Income
VAT on Overseas transactions
LJMU's Chart of Accounts is the data structure that controls how financial transactions are collected and stored in the Oracle Financial System (Oracle is also known as Staff Infobase). It consists of fields and codes that are used to classify and record financial data to meet a number of objectives.
Capital expenditure represents funds invested in acquiring, upgrading and constructing fixed assets. A fixed asset is a resource the University controls and from which we can expect to derive future economic benefit for more than one year. Expenditure for any other purpose is revenue.
LJMU has an account with Barclaycard for Procurement Cards. These cards are for low value, ad hoc purchases.
i-Buy is a self-service system, which helps LJMU staff select and order goods, services and works in a simple and standardised manner, from approved, recognised sources.
Find out more about the Visiting Lecturer (VL) processes which follow LJMU's general procurement processes.