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.
Details of the exceptions to copyright that allow limited use of copyright works without the permission of the copyright owner.
Sam is the author of Comedy and Distinction: The Cultural Currency of a ‘Good’ Sense of Humour and co-author of Social Class in the 21st Century. His book with Daniel Laurison, The Class Ceiling: Why it Pays to be Privileged,...
Information for entertainers and musicians, from non-visa national countries, such as EU Member States and the US, visiting the UK for performance and work.
Tax and reporting rules for employers providing meals for employees and directors
Tax and reporting rules for employers providing social functions, including annual parties, for employees
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
Find out if you qualify for Theatre Tax Relief for Corporation Tax and what you can claim.
Check which attractions are eligible for the temporary reduced rate of VAT from 15 July 2020.
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. Please fill in this survey (opens in a new tab).