Travel and Expenses Policy

Staff

Individuals contracted to work at Cardiff University. This includes, but is not limited to:

• salaried staff
• casual workers
• members of the University Executive Board (UEB).

Student

Individuals who are enrolled at Cardiff University. This includes, but is not limited to:

• undergraduate (UG) students
• postgraduate taught (PGT) students
• postgraduate research (PGR) students

Visitor

Individuals who are external to Cardiff University, meaning those not on the University payroll and not registered as students. This includes, but is not limited to:

• honorary fellows
• honorary doctorate holders
• honorary staff
• independent members of the University Council or Committees
• collaborators supporting University business or research
• temporary staff (paid by an agency, not Cardiff University)

Participants or public contributors (travel bookings only)

Individuals participating in studies, trials, or experiments, excluding those involved in a professional or academic capacity.

Yes

Allowable, provided that any conditions in the ‘Criteria’ section are met

No

Not allowable

Accommodation

Yes

Maximum Nightly Accommodation Rates

The following are the maximum allowable nightly accommodation rates for UK and overseas travel (single occupancy, including breakfast):

• Standard Rate: £145
• Higher Rate: £210 - Refer to Appendix A: ‘Cities Eligible for the Higher Accommodation Rate’

These rates represent the maximum permitted and should not be treated as target costs.

Types of Accommodation

Non-hotel accommodation (e.g., apartments, B&Bs, hostels) may be booked if more suitable for your needs, see section 3.3.2: Travel Safety and Risk Management.

Considerations for Accommodation

Conference Accommodation

Bookings at the venue of a conference, meeting or event are subject to the same rules and rates outlined above.

Accommodation in Cardiff (or contracted work location)

The cost of overnight accommodation at a staff member’s contracted place(s) of work is not an allowable expense, as it is considered a taxable benefit by HMRC.

For most staff, this means overnight accommodation in Cardiff is not permitted (even if externally funded). However, if a staff member’s contractual place of work is elsewhere or designated as 'remote,' accommodation in Cardiff is allowed, but not in the location of their usual place(s) of work.

Staying with Family or Friends

If you choose to stay with family or friends instead of booking a hotel or other accommodation, no payment or gesture of thanks can be claimed. HMRC considers this a taxable benefit, and therefore, it is not an allowable expense.

Optional extras

Optional extras such as early check-in, late check-out and room upgrades are not allowable expenses.

Tips Related to Accommodation

Tips paid to accommodation staff (e.g. porters, housekeeping, etc.) are not allowable expenses.

Breakfast Allowance (If not included in room rate)

Yes

Where possible, breakfast should be included in the hotel booking. However, if it is not included, a separate expense claim may be submitted. The combined cost of the room and breakfast should not exceed the maximum nightly Accommodation rates (see above).

Air Travel (9 hours or under)

Yes

For flight journeys where the total time spent in the air (excluding layovers or ground transit) is 9 hours or under, all travel must be booked in economy class.

A flight journey is defined as the total time spent in the air, from the initial departure point to the final destination. This includes the full outbound or inbound trip for CU business but excludes any layover(s) or time spent on the ground between connecting flights.

Optional extras:

Additional costs such as seat selection, priority boarding, security fast track, class upgrades and personal excess baggage (e.g. for personal leave) cannot be booked or claimed.

Note: low-cost carrier bundles that include cabin luggage (e.g., easyJet Standard Plus fares) are allowable, even if they include seat selection or priority boarding, etc.

Air Travel (over 9 hours)

Yes

For flight journeys where the total time spent in the air (excluding layovers or ground transit) is over 9 hours, employees may choose one of the following options:

• Option 1: Book in economy class.
• Option 2: Book in economy class and include the cost of seat selection.
• Option 3: Book in premium economy (where available), alternatively, business class is permitted. First class travel is not permitted.

A flight journey is defined as the total time spent in the air, from the initial departure point to the final destination. This includes the full outbound or inbound trip for CU business, but excludes any layovers or time spent on the ground between connecting flights.

Note: When booking flights, if the outbound journey is over 9 hours but the inbound journey is under (or vice versa), then both journeys will qualify for the above options; the related flights must be booked at the same time.

Airport Lounge

Yes

Lounge access is permitted if spending over three hours at an airport (due to delays, layovers an so on), with a maximum allowance of £40 per instance.

Seat Selection (in-air time of over 9 hours only)

Yes

Seat selection is allowable on flights where the total time spent in the air is over 9 hours (see: Air Travel (over 9 hours)).

Rail (UK or Overseas)

Yes

First class travel is not permitted.

Underground, Metro, Trams, Subways

Yes

Railcards

Yes

Railcards may be used when purchasing tickets; however, the University can only reimburse the cost of a railcard for certain individuals:

• Staff: No, due to HMRC implications.
• Students: Yes, if savings can be evidenced.
• Visitors: No, as the railcard would not be used wholly and exclusively for Cardiff  University business.

Personal Vehicle Mileage

Yes

Car Mileage (Petrol, Diesel, or Electric Vehicles)

• 45p per mile – up to 10,000 miles (per HMRC tax year)
• 25p per mile – over 10,000 miles (per HMRC tax year)
• 5p per mile – per additional business-related passenger (names must be provided)

Motorcycle Mileage

• 24p per mile

Bicycle Mileage:

• 20p per mile

To use your own vehicle for business travel, you must ensure that you have the relevant business insurance independently, before travel. The cost of amending your personal motor insurance policy is not reimbursable, as this is already included in the mileage allowance rates.

Commuting

Commuting (travel between home and your designated place(s) of work, as specified in your contract) is not an allowable expense, as it is considered a taxable benefit by HMRC.

For most staff, this means travel between home and Cardiff is not permissible. However, if your contractual place of work is elsewhere or designated as 'remote,' travel between home and Cardiff would be allowable, but travel between home and your usual place(s) of work would not. Claiming travel to the office on a day you typically work from home is also not allowable, as the office remains your contracted place of work.

Mileage cannot be claimed for journeys considered ‘substantially ordinary commuting’, meaning they are in the same direction and approximately the same length (within 10 miles) as your commute to your contracted place of work.

If you pass your normal workplace while travelling elsewhere but do not stop, or only make an incidental stop, mileage can be claimed for the entire journey, unless it qualifies as substantially ordinary commuting, as described above.

Vehicles Hired in the UK

No

All vehicles hired in the UK must be booked through the Travel, Transport and Parking team, in accordance with the University’s Driving at Work Policy and guidance.

Vehicles hired for university business must not be used for any personal mileage, as this would be considered a taxable benefit by HMRC.

To comply with HMRC regulations and demonstrate that there was no personal use, mileage logs must be completed and submitted for all vehicles hired for business purposes.

Vehicles Hired Overseas

Yes

Vehicles hired overseas can be booked and claimed back, as these cannot be arranged by the Travel, Transport and Parking team.

Business insurance should be obtained and claimed for by the driver(s), as vehicles hired overseas are not covered by the University’s insurance policy.

Vehicles hired for university business, including those hired overseas, must not be used for any personal mileage, as this would be considered a taxable benefit by HMRC.

To comply with HMRC regulations and demonstrate that there was no personal use, mileage logs must be completed and submitted for all vehicles hired overseas for business purposes before the hire costs can be reimbursed.

Fuel Costs - Vehicles Hired in the UK or Overseas

Yes

Insurance - Vehicles Hired Overseas

Yes

Business insurance should be obtained and claimed for by the driver(s), as vehicles hired overseas are not covered by the University’s insurance policy.

Ferry Tickets

Yes

Ferry Cabins

Yes

An on-board cabin may be booked if the crossing exceeds six hours.

Bike or E-bike Hire

Yes

E-scooters must not be hired, as they are not covered by the University’s insurance.

Taxi

Yes

Where possible, public transport should be prioritised, but taxis can be used if necessary.

Be aware that for expenses claimed against external funding, justification for why public transport was not appropriate will be required.

Tips paid to taxi drivers or companies cannot be claimed.

Public Bus and Coach Tickets

Yes

Private Coach or Minibus and Driver Hire

No

All private coach or minibus services that include driver(s) must be booked in accordance with the University’s Procurement Policy and Procedures.

Accompanied Travel (e.g. Chaperones, Carers, etc.)

Yes

Accompanied travel may be permitted as a reasonable adjustment or support adjustment - see section 1.6: Equality, Diversity and Inclusion for further information about when this may be appropriate. If approved, the companion is subject to the same rates and provisions as set out in this document.

Before adding accompanied travel to your Request, please refer to the Accompanied Travel Request form, which outlines the necessary steps to obtain the required approvals.

Once approved, the approval trail must be attached to your Request. Care should be taken to not share detailed personal information that isn’t necessary for the travel booking or expenses reimbursement process.

Parking

Yes

As standard, parking costs at your normal contracted building(s) are not allowable.

One-off parking charges at other campus locations may be claimed when business needs require attendance.

Premium parking options are not allowable expenses (e.g. ‘meet and greet’ parking, valet parking, etc.).

Toll, Congestion, Clean Air Charges

Yes

Parking and Driving Fines

No

Expense claims for parking or driving fines, including any additional administrative fees incurred, will not be reimbursed under any circumstances.

Speeding Fines

No

Expense claims for speeding fines, including any additional administrative fees incurred, will not be reimbursed under any circumstances.

Tourist Taxes (including City Taxes)

Yes

This includes fees imposed by the destination country or resort, such as resort fees or tourist/city taxes (usually payable locally).

Travel Visas (Including ETAs, etc.)

Yes

Travel visas (including ETAs, ESTAs, etc.) should be arranged directly through the relevant country’s online immigration service, or via the Travel Management Company (or partner company CIBT), if assistance is needed (administration fees may apply). See section 3.3.5: Travel Considerations.

Note: This policy does not cover visas (or work permits) related to recruitment, relocation, or for working in your contracted place of work (e.g. IHS costs would be covered by HR policies and processes).

Location-Specific Vaccinations or Medications

Yes

Supporting evidence may be required to confirm that these costs are necessary for your destination(s), see section 3.3.2: Travel Safety and Risk Management.

Foreign Currency Transaction Charge(s)

Yes

Foreign currency transaction charges can be claimed with relevant evidence (e.g., a redacted bank or card statement).

Cash withdrawal fees can be claimed, if required, but must be submitted alongside the related purchases. Cash withdrawn cannot be claimed; only the expenditure that the cash was spent on.

Additional Travel Insurance

Yes

If the University’s travel insurance does not cover a specific requirement, additional costs to enhance the policy may be reimbursable, provided this is approved by the Insurance team.

Please consult the Insurance Team for clarification before making any arrangements or incurring any costs, and attach their approval to the Request or expense claim.

Other CU Allowable Travel Expenses

Yes

Costs that can be claimed under this type are:

• Wi-Fi and internet access – provided it is required for business use. Free Wi-Fi services should be prioritised where possible.
• Overseas SIM cards/e-SIMs – to avoid roaming charges while travelling (note: handsets for e-SIMs cannot be claimed).
• One-off charges for personal mobile phone use – for urgent business-related matters while travelling, with appropriate justification.

Subsistence - 6 hours to 9 hours

Yes

When on business travel away from your home or contracted place(s) of work for at least 6 hours and up to 9 hours, subsistence (food and drink) can be claimed up to the maximum expenditure level of:

6 hours to 9 hours – £25

This rate is inclusive of any service charges or tips, provided that these are shown on the receipt(s). Be aware that for expenses claimed against external funding, further restrictions on these costs may apply.

This rate can include alcohol, provided that this is in line with the University’s Alcohol and Drug Misuse Policy. Be aware that for expenses claimed against external funding, further restrictions on these costs may apply.

No subsistence can be claimed if away from home or your contracted place(s) of work for under 6 hours.

Subsistence cannot be claimed in the location of your home or contracted place(s) of work (e.g., for most staff, Cardiff), as this would be considered a taxable benefit by HMRC.

Takeaway food or drink intended for consumption while travelling (e.g., a sandwich to eat on a train during a business journey) can be claimed if bought in these locations, food or drink purchased at the end of a journey in these locations is not claimable.

Subsistence – Over 9 hours to 24 hours

Yes

When on business travel away from your home or contracted place(s) of work for over 9 hours, daily subsistence (food and drink) for UK and overseas travel will be reimbursed up to the maximum expenditure level of:

Over 9 hours – 24 hours

• Standard rate: £45 (Or local currency equivalent)
• Higher rate: £65 (Or local currency equivalent). See Appendix B: Countries Eligible for the Higher Subsistence Rate’

This rate is inclusive of any service charges or tips, provided that these are shown on the receipt(s). Be aware that for expenses claimed against external funding, further restrictions on these costs may apply.

This rate can include alcohol, provided that this is in line with the University’s Alcohol and Drug Misuse Policy.

Be aware that for expenses claimed against external funding, further restrictions on these costs may apply.

Subsistence cannot be claimed in the location of your home or contracted place(s) of work (e.g., for most staff, Cardiff), as this would be considered a taxable benefit by HMRC.

Takeaway food or drink intended for consumption while travelling (e.g., a sandwich to eat on a train during a business journey) can be claimed if bought in these locations; food or drink purchased at the end of a journey in these locations is not claimable.

Where appropriate, a grocery shop for multiple days is allowable, provided the total spend does not exceed the overall allowance. This means the total cost must not exceed the number of days multiplied by the applicable daily allowance.

External Guest(s) - Hospitality

Yes

Hospitality may be extended to external guests for valid business purposes during scheduled events or meetings.

Up to £45 per person can be claimed for food and drink for the host, external guests, and CU staff or students, according to the following ratios:

Maximum Allowable Ratios

• University venues: 3 CU employees or CU students to each external business guest
• External venues: 2 CU employees or CU students to each external business guest

The above rate is inclusive of any service charges or tips, provided that these are shown on the receipt(s). Be aware that for expenses claimed against external funding, further restrictions on these costs may apply.

This rate can include alcohol, provided that this is in line with the University’s Alcohol and Drug Misuse Policy. Be aware that for expenses claimed against external funding, further restrictions on these costs may apply.

The claim must include the names and roles of all attendees, along with the business reason for the hospitality, to comply with HMRC regulations.

University Event Contribution

Yes

UEB will determine the University's position on funding seasonal social events at the beginning of each academic year.

This decision, which will be communicated University-wide, will be guided by HMRC regulations and the prevailing financial context to ensure consistency across all departments.

Other staff hospitality, activities, or entertainment for purely social purposes cannot be reimbursed, as these would be considered a taxable benefit by HMRC.

Student Social Functions

No

Costs related to student-related events cannot be claimed as expenses. Event costs must be arranged in accordance with the University Procurement Policy and Procedures.

Internal Meetings

No

Costs related to internal meetings cannot be claimed as expenses. Meeting costs must be arranged in accordance with the University Catering and University Procurement Policy and Procedures.

External Meetings, Conferences and Event Arrangements (e.g. venue hire, catering, equipment)

No

Costs related to external meetings, conferences, and events (e.g. venue hire, catering, equipment) cannot be claimed as expenses.

Hosting arrangements for meetings, conferences, and events must be made through the University Conferences team and in accordance with the University Procurement Policy and Procedures.

General Office Refreshments

No

General office refreshments (e.g., tea, coffee, milk, sugar, biscuits, etc.) for staff are considered personal expenses and should not be charged to the University.

Refreshments for visitors and external study participants must be arranged in accordance with University Catering procedures.

Conference and Training Fees

Yes

If membership to a society or organisation is required in order to attend a conference, meeting or training course, this can be claimed as part of the booking, as long as no benefits outside of attendance are provided. See Professional Membership Fees below for further information.

If accommodation is offered as part of the booking, this is permitted, provided that the cost is within the maximum rates stated in section 2.1: Accommodation.

Where an organised or formal dinner is offered as part of the booking, this is permitted as part of the attendance cost and is not restricted by the subsistence limits.

Other food and drink, not covered by the attendance fee, fall within the daily subsistence rates in section 2.7: Subsistence (Food and Drink).

Additional costs for leisure / social activities cannot be claimed for, as these would be considered as taxable benefits by HMRC.

Journal and Paper Submission Fees

Yes

Copyright Fees

Yes

This covers the use of intellectual property (e.g., images, designs, literature, music) but excludes software, which is covered below under IT Software.

Postage and Courier Fees

Yes

Claims for the purchase of stamps, independent courier services, or customs charges for business purposes are eligible for reimbursement.

Career Confident Allowance

Yes

With approval from Student Futures, students may claim expenses related to participation in the Career Confident programme.

IT Software

Yes

Before purchasing any IT software (e.g. LinkedIn Premium, Squarespace, etc.), written approval must be obtained from IT.

IT software should be purchased through the University Procurement processes whenever possible. These items may only be claimed as an expense if accompanied by an approval email from the IT Consultation team confirming that the item(s) can be purchased personally and reimbursed.

IT Hardware

No

IT hardware (i.e. laptops, etc.) must be purchased through the University Procurement processes, including replacements.

Professional Membership Fees

Yes

Individual Memberships

Individual memberships can only be reimbursed if:

• The professional body is listed among the approved organisations published by HMRC

In addition, at least one of the following must also apply: the cost is considered a taxable benefit and cannot be claimed.

• The membership is mandatory to teach on a professionally accredited course.
• The nature of the membership must be relevant to the individual’s employment and directly benefit the performance of their duties.

Note: Joining a society or organisation in order to attend a conference, meeting or training course does not generally count as a professional membership, and so does not come under these restrictions, as long as no benefits outside of attendance are provided. These costs should be claimed under Conference and Training Fees instead.

Departmental or Corporate Memberships

Departmental or corporate memberships should be arranged through your local Finance Team or Buying Hub.

Fit for work notes

Yes

Charges for obtaining a Fit Note are reimbursable only when accompanied by approval from HR.

Books, Journals and Newspapers

No

Books, journals, and newspapers for business use must be purchased in accordance with the University Procurement Policy and Procedures.

These items cannot be claimed as an expense, as they are considered a taxable benefit by HMRC.

Gifts

No

Gifts, where appropriate, must be arranged in accordance the Anti-Bribery and Corruption Policy and the University Procurement Policy and Procedures and should not be claimed as an expense.

Gifts for Cardiff University staff members (e.g. for special occasions) are not permitted.

Eye Tests and Glasses

No

All costs covered by the University for eye tests and glasses must be arranged through the School of Optometry, following the process outlined on their intranet pages.

Health and Safety Equipment and Clothing

No

Purchases of health and safety equipment and clothing must be arranged in accordance with the University Procurement Policy and Procedures and are not allowable as expenses.

Any clothing that HMRC do not consider to be necessary protective clothing or a uniform is considered a taxable benefit by HMRC and therefore cannot be purchased by the University or claimed as an expense.

Work Uniforms

No

Purchases of required uniforms must be arranged in accordance with the University Procurement Policy and Procedures and are not allowable as expenses.

Any clothing that HMRC do not consider to be necessary protective clothing or a uniform is considered a taxable benefit by HMRC and therefore cannot be purchased by the University or claimed as an expense.

Childcare

No

The University does not cover childcare costs for staff under any circumstances, including when working outside standard office hours or while travelling.

Childcare expenses are considered a taxable benefit by HMRC and therefore cannot be claimed as an expense.

Costs which are Never Allowed

No

Any costs not specifically mentioned in this policy are not permissible through the Travel and Expenses processes.

Costs which are never reimbursable include (but are not limited to):

• Venue hire, catering, or equipment for meetings, conferences, and events.
• Anything deemed a taxable benefit under HMRC regulations, such as costs not wholly and exclusively for business purposes (e.g. laundry, toiletries, sun cream, medication, newspapers purchased for personal reading or individual use, haircuts, suitcases, sunglasses, travel adaptors, personal telephone contracts); personal expenses unrelated to Cardiff University business; payments to suppliers for non-business use of goods or services.
• Reimbursement of expenses paid by others.
• Payments for wages, call-out fees, overtime, or other ad-hoc remuneration (e.g., payments to translators or other service providers, participant/public contributor fees, tokens of thanks, per diems, awards, and prizes). This includes gifts given instead of payment (such as gift cards).
• Goods and services available through existing approved suppliers. Convenience is not a valid reason to override University contracts (e.g., stationery, last-minute food and drink for meetings, prizes, poster printing, flowers, tokens of thanks for research participants, gift vouchers, etc.)

Senior Management International Duties

Due to the frequent travel requirements inherent to their roles, the following individuals may occasionally need to operate outside the boundaries of this policy to effectively meet their business objectives:

• Director of International
• International Deans

Line Manager

University Executive Board (UEB) Duties

Due to the regular travel requirements directly associated with their roles, members of the University Executive Board (UEB) may occasionally need to operate outside the boundaries of this policy to effectively meet their business objectives.

Line Manager

Vice Chancellor (VC) Duties

All Vice Chancellor (VC) travel or expenditure.

Chair of Council

Honorary Fellows

To accommodate the diverse needs of Honorary Fellows, this policy may occasionally need to be exceeded to align with the University's broader strategic objectives.

Head of Communications

Out of Policy Spend

(not outlined elsewhere in this table)

Any expenditure that does not align with the allowable items listed in section 2: ‘Policy for Compliant and Non-Compliant Travel and Expenses’.

Head of Travel and Expenses (or nominee)

Travellers, claimants, delegates and sponsors (for visitors)

Policy Compliance: Ensure all Requests, travel bookings, and expense claims, whether for themselves or on behalf of others, comply with this policy.

Risk Assessments: Complete and secure approval for travel risk assessments (where necessary), as required by the University’s Safety and Insurance teams.

Travel Insurance: Confirm appropriate travel insurance is in place before departure, in line with guidance from the University Insurance team.

Additional Approvals: Obtain any necessary additional approvals. Refer to section 3.1.3: Additional Approvals.

Documentation: Ensure all required documentation is complete and available (e.g., forms, receipts, additional approvals).

Travel purchase card holders only: Accurately reconcile travel purchase card transactions in SAP Concur, in line with policy requirements.

Timely Communication: Respond promptly to queries related to travel or expenses.

Line managers and supervisors

Policy Communication: Communicate relevant policies and procedures to new and existing staff or students, including updates as necessary.

Wellbeing Consideration: Consider the pastoral wellbeing of staff and students when reviewing and approving travel, before the individual submits their Request via the Travel and Expense processes.

Timely Communication: Respond promptly to queries related to travel or expenses.

Financial approvers

Authority Verification: Confirm appropriate authority to approve spending and any potential overspend against the relevant budget or project code before granting financial approval.

Fund Verification: Verify that sufficient funds are available within the relevant budget or project code before approving expenditure.

Fund Limits: If required, stipulate rates of reimbursement lower than those stated in this policy to accommodate budgetary constraints.

Business-related Costs: Confirm all expenditure is wholly and exclusively related to Cardiff University business.

Timely Communication: Respond promptly to queries related to travel or expenses.

Heads of Schools and Heads of Departments (Professional Services)

Additional Approvals: Review and, where appropriate, provide further approvals, as required. Refer to section 3.1.3: Additional Approvals.

Timely Communication: Respond promptly to queries related to travel or expenses.

Head of Travel and Expenses (or nominee)

With support from Head of Financial Compliance, Chief Financial Officer and/or Group Financial Controller

Additional Approvals: Review and, where appropriate, provide further approvals, as required. Refer to section 3.1.3: Additional Approvals.

Promoting Best Practices: Make decisions that support best practices in travel and expense management, with consideration for financial prudence.

Policy Development and Review: Lead the annual development and review of the Travel and Expenses Policy.

Timely Communication: Respond promptly to queries related to travel or expenses.

Cardiff University Travel and Expenses team

Additional Approvals: Review and, where appropriate, provide further approvals, as required. Refer to section 3.1.3: Additional Approvals.

Compliance Assurance: Ensure Requests, travel bookings and expense claims comply with this policy, including any required additional approvals.

Booking Oversight: Oversee the booking process between the traveller and the Travel Management Company.

Process Development and Implementation: Develop and implement approved Cardiff University travel and expenses processes, and support users in their application.

Timely Communication: Respond promptly to travel and expense-related queries, in line with published service level agreements (SLAs).

Travel Management Company

Travel Support: Assist with travel quotes, bookings, amendments, cancellations, and access to visa services.

24/7 Assistance: Provide round-the-clock support and emergency assistance to ensure traveller safety and wellbeing.

Travel Reporting: Deliver comprehensive travel reports to the centralised Travel and Expense team to support effective management and oversight.

Contractual Obligations: Fulfil all responsibilities outlined in the contract between the Travel Management Company and Cardiff University.

Belgium

Brussels

Belgium

Leuven

Brazil

Rio de Janeiro

Canada

Montreal

China

Beijing

China

Shanghai

Denmark

Copenhagen

France

Paris

Germany

Berlin

Germany

Munich

Hong Kong

Hong Kong

Iceland

Reykjavik

India

Delhi

India

Mumbai

Ireland

Dublin

Italy

Milan

Italy

Pisa

Italy

Rome

Kenya

Nairobi

Netherlands

Eindhoven

Nigeria

Abuja

Nigeria

Ikeja

Nigeria

Lagos

Singapore

Singapore

South Korea

Seoul

Spain

Barcelona

Spain

Madrid

Switzerland

Basel

Switzerland

Geneva

Switzerland

Lausanne

Switzerland

Zurich

UAE

Dubai

UK

Edinburgh

UK

London

USA

Atlanta

USA

Austin

USA

Boston

USA

Chicago

USA

New Orleans

USA

New York

USA

San Diego

USA

San Francisco

USA

Seattle

USA

Washington