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EIM32570 | Other expenses: entertainment expenses: arrangement of guidance

From HM Revenue & Customs · Employment Income Manual

Sections 336 and 356 ITEPA 2003

Guidance about the application of section 356 ITEPA 2003

PageGuidance
EIM32565Entertainment expenses: introduction
EIM32566Entertainment expenses: disallowance under section 356 ITEPA 2003: steps to follow
EIM32575Entertainment expenses: disallowance under section 356 ITEPA 2003: concerns to which section 356 applies
EIM32580Entertainment expenses: disallowance under section 356 ITEPA 2003: meaning of “entertainment”: gifts
EIM32585Entertainment expenses: disallowance under section 356 ITEPA 2003: exception where employer’s expenses disallowed
EIM32586Entertainment expenses: disallowance under section 356 ITEPA 2003: particular types of payment
EIM32590Entertainment expenses: disallowance under section 356 ITEPA 2003: employer not liable to UK tax
EIM32595Entertainment expenses: disallowance under section 356 ITEPA 2003: employer not resident in the UK
EIM32600Entertainment expenses: disallowance under section 356 ITEPA 2003: employer’s profits exempt from tax under the terms of a double taxation agreement
EIM32605Entertainment expenses: disallowance under section 356 ITEPA 2003: employees of Local Authorities and Health Service bodies
EIM32610Entertainment expenses: disallowance under section 356 ITEPA 2003: employees of charities
EIM32612Entertainment expenses: disallowance under section 356 ITEPA 2003: employees of tonnage tax companies

Guidance about the application of section 336 ITEPA 2003 to entertainment expenses

PageGuidance
EIM32615Application of section 336 to entertainment expenses: general: maintenance of records
EIM32620Entertaining colleagues within the same organisation
EIM21729Particular benefits: hospitality boxes at sporting events
EIM32625Entertaining at the employee’s home
EIM32630Benefits of directors and employees
EIM32635Cases where neither employer nor employee entitled to deduction
EIM32640Extent of examination of deduction
EIM32645Dispensations
EIM32650aFlow chart