Payment Policy

1. Summary

This policy tells Trustee Directors, Members, and Officers of The Houghton Trust (hereafter refereed to collectively as Committee Members), and others who carry out work on behalf of The Houghton Trust, about the rules for payment of honoraria, payment of expenses, and other financial benefits. In this policy, a ‘financial benefit’ means a benefit, direct or indirect, which is either money or has a monetary value.

This policy also explains how payments are made to recipients of grants made by The Houghton Trust.

2. Payment of honoraria

• Certain Houghton Trust Committee Members who are employed by The Houghton Trust, and others who carry out work on behalf of the Houghton Trust, are paid an honorarium/salary.
• These people are:
  • The Assistant Treasurer of The Houghton Trust (one annual payment as an employee)
  • The Secretary of The Houghton Trust (quarterly payments as an employee)
  • The Editor-in-Chief of Avian Pathology journal (quarterly payments as an employee)
  • The Webmaster (one annual payment as casual work)
• The amount for each honorarium is discussed and agreed annually at the Houghton Trust Committee meeting, agreed at the AGM, and recorded in the minutes of that meeting.
• Statutory deductions (tax and NIC) are made from honoraria and salaries, and forwarded to HMRC.
• All tax, legal and statutory reporting obligations are met and settled as appropriate.
• A Trustee Director cannot be employed by, or receive any remuneration from, The Houghton Trust.
• A Trustee Director cannot receive any other financial benefit unless it is authorised by The Articles of Association or by prior written consistent of The Charity Commission.
• Employees of The Houghton Trust have a verbal or written contract of employment, and a job description.
• Payroll records are retained for at least 3 years, and up to 6 years, from the end of the tax year.
• Payroll records are maintained separately from personnel records.

3. Payment of Internet Service Provider expenses

• The Secretary and the Editor-in-Chief are each paid a quarterly payment of £60.00 as a contribution to their internet service provider expenses.
• This will be reviewed annually at the Houghton Trust Committee meeting and recorded in the minutes of that meeting.

4. Payment of expenses

Legitimate expenses

• All Committee Members (including Trustees Directors), and all those who carry out work on behalf of The Houghton Trust (for example members of the Editorial Board and Advisory Board of Avian Pathology journal) can claim expenses.
• These payments are to cover out-of-pocket payments made to carry out duties or business on behalf of The Houghton Trust.
• Legitimate expenses are:
  • Travel by public transport when attending meetings of The Houghton Trust, or on behalf of The Houghton Trust.
  • Travel by personal car when attending meetings of The Houghton Trust, or on behalf of The Houghton Trust (mileage rate in accordance with HMRC approved rate).
  • Hotel or other accommodation when attending meetings of The Houghton Trust, or on behalf of The Houghton Trust.
  • Meals when attending meetings of The Houghton Trust, or on behalf of The Houghton Trust (unless the meal is provided by the meeting organiser).
  • Postage and telephone calls for The Houghton Trust.
  • Certain other expenses, on agreement of the Committee Members.

Claiming an expense payment

• Expenses should be claimed using The Houghton Trust’s expense claim form.
• Receipts for all payments should be provided where possible.
• The claimant should sign the self-declaration to confirm the claim is legitimate, accurate and incurred on the business of The Houghton Trust.
• Claims must be made within 2 months of the date on which the expense was incurred.

5. Payment of grants to successful applicants

• The Houghton Trust makes payments of grants to researchers and students who successfully apply for a Small Project Research Grant, a Travel Grant, a Researcher Mobility Grant, or a Vacation Studentship.
• Successful applicants, and the value of the grant awarded, are determined by The Houghton Trust Grants Subcommittee.
• Recipients of Travel Grants must provide receipts or other evidence of expenses incurred, before the grant payment is made.
• The Houghton Trust Secretary liaises with the successful applicant to arrange the payment. For Small Project Research Grants, Researcher Mobility Grants, and Vacation Studentships payment is usually made to the applicant’s institution (but occasionally, with justification from the applicant and on agreement of the Trustees, directly to the applicant). For Travel Grants, payment is usually made directly to the applicant.

6. Authorisation of payments

• Payments may be made by either electronic bank transfer or cheque.
• Payments must be authorised by two people.
• Electronic bank transfer payments:
  • One authorised person must raise the payment request, and a second authorised person must check and approve the payment request.
  • Those authorised to raise and approve payments are the Secretary, and four Trustee Directors (one of whom is also the Treasurer).
• Cheque payments:
  • Cheques must be signed by two authorised persons.
  • Those authorised to sign cheques are the Secretary, and four Trustee Directors (one of whom is also the Treasurer).

7. Review of Payment Policy

• This policy will be reviewed annually at the annual meeting of the Committee.
• Any questions about this policy may be addressed to the Secretary sue.baigent@outlook.com
• This Policy was reviewed in May 2024.