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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: flowchart

Sections 336 and 356 ITEPA 2003, Section 45 ITTOIA 2005 and Section 577 ICTA 1988

The following flowchart shows what deductions for entertainment expenses can be allowed. If in doubt, refer to the detailed guidance at EIM32565 onwards.

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