I run a small IT business and my employees often work away from home. In the past, we have been quite relaxed about expenses claims whilst the employees are away on business. However, following a recent audit, I am concerned by some of the receipts submitted by some of the employees, in support of expenses claims. One employee in particular appears to have made several claims for train journeys on the same day, claims for designer jumpers and has stayed at lavish hotels at the company's expense. As we have never had a particularly robust system for approving expenses in the past, is there anything I can do about this now?

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Dishonesty or even fraudulently claiming expenses are serious offences which you must deal with, whether or not you have a specific policy on expenses. You should carry out an investigation, which would normally involve an initial meeting with the employee. If you are not happy with his/her initial explanation, you may need to consider suspending the employee whilst you carry out a full investigation. You will then need to invite the employee to a disciplinary hearing, setting out the allegations in a letter, providing copies of the supporting documents.

If you are not satisfied with the employee's explanation for the expenses claims or you consider the employee has dishonestly claimed expenses then you may be justified in dismissing the employee for gross misconduct. It will rarely be sufficient for the employee to simply offer to repay the expenses. Remember that you will need to follow the new ACAS Code of Practice in dealing with the disciplinary hearing, and the employee will have the right of appeal against the dismissal.

However, you must act consistently in dealing with suspected dishonest expenses claims, so if there are other employees with suspicious claims, you should also consider dealing with them under your disciplinary procedure and take the appropriate action. Also, if you do not have a specific procedure in place, I would suggest you consider reviewing your contracts or employee handbook to include a provision on expenses.

Finally, it is highly unlikely that an expenses claim would be justified for a duck house, moat cleaning or replacement chandeliers!

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