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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: arrangement of guidance

Sections 336 and 356 ITEPA 2003

Guidance about the application of Section 356 ITEPA 2003

EIM32565 Entertainment expenses: introduction
   
EIM32566 Entertainment expenses: disallowance under Section 356 ITEPA 2003: steps to follow
EIM32575 Entertainment expenses: disallowance under Section 356 ITEPA 2003: concerns to which Section 356 applies
EIM32580 Entertainment expenses: disallowance under Section 356 ITEPA 2003: meaning of “entertainment”: gifts
EIM32585 Entertainment expenses: disallowance under Section 356 ITEPA 2003: exception where employer’s expenses disallowed
EIM32586 Entertainment expenses: disallowance under Section 356 ITEPA 2003: particular types of payment
EIM32590 Entertainment expenses: disallowance under Section 356 ITEPA 2003: employer not liable to UK tax
EIM32595 Entertainment expenses: disallowance under Section 356 ITEPA 2003: employer not resident in the UK
EIM32600 Entertainment expenses: disallowance under Section 356 ITEPA 2003: employer’s profits exempt from tax under the terms of a double taxation agreement
EIM32605 Entertainment expenses: disallowance under Section 356 ITEPA 2003: employees of Local Authorities and Health Service bodies
EIM32610 Entertainment expenses: disallowance under Section 356 ITEPA 2003: employees of charities
EIM32612 Entertainment expenses: disallowance under Section 356 ITEPA 2003: employees of tonnage tax companies

Guidance about the application of Section 336 ITEPA 2003 to entertainment expenses

EIM32615 Application of Section 336 to entertainment expenses: general: maintenance of records
   
EIM32620 Entertaining colleagues within the same organisation
EIM21729 Particular benefits: hospitality boxes at sporting events
EIM32625 Entertaining at the employee’s home
EIM32630 Benefits of directors and employees
EIM32635 Cases where neither employer nor employee entitled to deduction
EIM32640 Extent of examination of deduction
EIM32645 Dispensations
EIM32650a Flow chart