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Tax and reporting rules for employers providing social functions, including annual parties, for employees
As an employer providing social functions and parties for your employees,…
You might not have to report anything to HM Revenue and Customs (HMRC) or…
If any of the events you provide are not exempt, you’ll have to report the…
The following guide contains more detailed information: particular…
Tax and reporting rules for employers providing sporting, recreational or leisure facilities
As an employer paying for sporting or recreational facilities for your…
You will not have to report anything to HM Revenue and Customs (HMRC) or…
If the facilities you provide are not exempt, you’ll need to: report the…
The following guides contain more detailed information: exemption for…
This guidance is intended to support billing authorities in interpreting the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 (SI 2025/1093) for the purposes of administering the business rates retail, hospitality and leisure (RHL) multipliers. As...
Find out more information on expenses, payments and benefits that are non-taxable.
Gives key advice on open space, sports and recreation facilities, public rights of way and the new Local Green Space designation.
Website of East Riding of Yorkshire Council
Website of East Renfrewshire Council
If the UKCA marking applies to products you manufacture or supply, you will have specific obligations and responsibilities for compliance, depending on your role.
Website of Royal Borough of Windsor and Maidenhead
Employment Appeal Tribunal Judgment of Lord Fairley on 21 January 2026.
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