CTM08370 | Corporation Tax: management expenses: employees seconded to charities
From HM Revenue & Customs · Company Taxation Manual
A ‘company with investment business’ may make available the services of an employee to a charity (or to certain educational establishments) on a temporary basis. In such a case the expenditure on the remuneration and related costs of the employee may still qualify as an expense of management. There is relief under for expenditure attributable to the employment. There is guidance on employees seconded to charities at and to educational establishments at .