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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Other expenses: entertainment expenses: table of contents

Entertainment expenses: disallowance under Section 356 ITEPA 2003
  1. EIM32565
    Entertainment expenses
  2. EIM32566
    Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: steps to follow
  3. EIM32570
    Other expenses: entertainment expenses: arrangement of guidance
  4. EIM32575
    Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: concerns to which Section 356 applies
  5. EIM32580
    Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: meaning of
  6. EIM32585
    Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: exception where employer's expenses disallowed
  7. EIM32586
    Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: particular types of payment
  8. EIM32590
    Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: employer not liable to UK tax
  9. EIM32595
    Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: employer not resident in the United Kingdom
  10. EIM32600
    Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: employers' profits exempt from tax under the terms of a double taxation agreement
  11. EIM32605
    Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: Local Authority and Health Service employers
  12. EIM32610
    Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: employees of charities
  13. EIM32612
    Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: employees of tonnage tax companies
Entertainment expenses: application of Section 336 to entertainment expenses
  1. EIM32615
    general: maintenance of records
  2. EIM32620
    Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: entertaining colleagues within the same organisation
  3. EIM21729
    Corporate hospitality
  4. EIM32625
    Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: entertaining at the employee's home
  5. EIM32630
    Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: benefits of directors and employees used for business entertaining
  6. EIM32635
    Circumstances where neither the employer nor the employee can obtain a deduction for entertaining expenditure
  7. EIM32640
    Other expenses: entertainment expenses: application of Section 336 to entertaining expenses: extent of examination of claims
  8. EIM32645
    Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: dispensations
  9. EIM32650A
    Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: flowchart