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HMRC internal manual

Employment Income Manual

Particular benefits: third party entertainment: multi- purpose vouchers and credit tokens

An employee or office holder is exempt from tax on employment income on certain goodwill entertainment, provided by third parties, for him or her or for a member of their family or household (see EIM21837).

An employee may be provided with a voucher or credit-token which enables him or her to obtain other goods or services, as well as entertainment. The exemption only applies to that part of the expenditure incurred by the provider of the voucher or credit token that relates to the provision of entertainment (see EIM21836). Expenditure on any other goods or services obtained with the same voucher or credit-token remains chargeable to tax.