Whilst charity trustees are not paid for their time, they may receive expenses incurred in connection with carrying out their duties and voluntary activities for the charity. Payment of such expenses ensures that no one is unable to become or remain a trustee of the charity because they cannot afford to do so, and that the charity’s trustees are not out of pocket.

It is prudent for a charity to adopt a trustees’ expenses policy (such as the Charity Trustees Expenses Policy) which sets out which expenses will be reimbursed. Expenses should only be paid if they are the exact amount incurred rather than a flat amount (except that when using a vehicle for travel for a journey and the expense concerned is claimable, a set mileage rate may be paid in accordance with HMRC rules). 

A trustees’ expenses policy should deal with how expenses should be claimed, i.e. it can require the use of a prescribed form such as the Charity Trustees Expenses Claim Form, it can provide for receipts to be attached, and it can state who should give authorisation for the reimbursement of the expenses claimed. 

The types of expenses claimable by a trustee would typically be expenses incurred by them for travel using the trustee's own/hired vehicle or for travel by train, bus, taxi, or the trustee's expenses for overnight accommodation, subsistence, phone, internet, childcare, carer, or professional carer costs.