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Official guidance
Employment Income Manual

EIM32565CT · Other expenses: entertainment expenses: table of contents

  • EIM32565 · Other expenses: entertainment expenses: introduction
  • EIM32566 · Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: steps to follow
  • EIM32570 · Other expenses: entertainment expenses: arrangement of guidance
  • EIM32575 · Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: concerns to which section 356 applies
  • EIM32580 · Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: meaning of
  • EIM32585 · Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: exception where employer's expenses disallowed
  • EIM32586 · Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: particular types of payment
  • EIM32590 · Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: employer not liable to UK tax
  • EIM32595 · Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: employer not resident in the United Kingdom
  • EIM32600 · Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: employers' profits exempt from tax under the terms of a double taxation agreement
  • EIM32605 · Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: Local Authority and Health Service employers
  • EIM32610 · Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: employees of charities
  • EIM32612 · Other expenses: entertainment expenses: disallowance under section 356 ITEPA 2003: employees of tonnage tax companies
  • EIM32615 · Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: general: maintenance of records
  • EIM32620 · Other expenses: entertainment expenses: application of section 336 to entertainment expenses: entertaining colleagues within the same organisation
  • EIM32625 · Other expenses: entertainment expenses: application of section 336 to entertainment expenses: entertaining at the employee's home
  • EIM32630 · Other expenses: entertainment expenses: application of section 336 to entertainment expenses: benefits of directors and employees used for business entertaining
  • EIM32635 · Other 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
  • EIM32640 · Other expenses: entertainment expenses: application of section 336 to entertaining expenses: extent of examination of claims
  • EIM32645 · Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: dispensations
  • EIM32650A · Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: flowchart
  1. Other expenses: entertainment expenses: table of contents
  2. Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: dispensations

EIM32645 | Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: dispensations

From HM Revenue & Customs · Employment Income Manual

Section 65 ITEPA 2003

There is no general prohibition on the inclusion of entertaining expenses in a dispensation. Full guidance is at EIM30077.

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