Social and entertaining expenses and benefits ― overview

Produced by Tolley
Social and entertaining expenses and benefits ― overview

The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Social and entertaining expenses and benefits ― overview
  • What are social and entertaining expenses and benefits?
  • Where to find guidance for common social and entertaining benefits and expenses
  • How to operate and report for PAYE

Social and entertaining expenses and benefits ― overview

What are social and entertaining expenses and benefits?

There is no definition of what a social or entertaining expense is for the purposes of PAYE. The tax treatment will always be guided by:

  1. what is provided

  2. how it is provided

  3. liability for costs

  4. whether items are paid for directly or reimbursed

As a result, the legislation is not set

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