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EIM32565CT | Other expenses: entertainment expenses: table of contents

From HM Revenue & Customs · Employment Income Manual

Contents21 entries

  1. EIM32565Other expenses: entertainment expenses: introduction
  2. EIM32566Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: steps to follow
  3. EIM32570Other expenses: entertainment expenses: arrangement of guidance
  4. EIM32575Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: concerns to which section 356 applies
  5. EIM32580Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: meaning of
  6. EIM32585Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: exception where employer's expenses disallowed
  7. EIM32586Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: particular types of payment
  8. EIM32590Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: employer not liable to UK tax
  9. EIM32595Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: employer not resident in the United Kingdom
  10. EIM32600Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: employers' profits exempt from tax under the terms of a double taxation agreement
  11. EIM32605Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: Local Authority and Health Service employers
  12. EIM32610Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: employees of charities
  13. EIM32612Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: employees of tonnage tax companies
  14. EIM32615Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: general: maintenance of records
  15. EIM32620Other expenses: entertainment expenses: application of section 336 to entertainment expenses: entertaining colleagues within the same organisation
  16. EIM32625Other expenses: entertainment expenses: application of section 336 to entertainment expenses: entertaining at the employee's home
  17. EIM32630Other expenses: entertainment expenses: application of section 336 to entertainment expenses: benefits of directors and employees used for business entertaining
  18. EIM32635Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: circumstances where neither the employer nor the employee can obtain a deduction for entertaining expenditure
  19. EIM32640Other expenses: entertainment expenses: application of section 336 to entertaining expenses: extent of examination of claims
  20. EIM32645Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: dispensations
  21. EIM32650AOther expenses: entertainment expenses: application of Section 336 to entertainment expenses: flowchart