We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How to tax employee expenses for entertaining clients.
Tax and reporting rules for employers providing social functions, including annual parties, for employees
As an employer providing social functions and parties for your employees,…
You might not have to report anything to HM Revenue and Customs (HMRC) or…
If any of the events you provide aren’t exempt, you’ll have to report the…
The following guide contains more detailed information: particular…
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
How to follow the law if you sell alcohol at a charity event, including when you need to pay tax.
Find out how to account for VAT on entertainment provided by your business.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.