Social and entertaining expenses and benefits ― overview

Produced by Tolley

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 out in a way that will guide you to easily find the PAYE and reporting requirements for providing these benefits or expenses. This note helps you to find the information you are looking for quickly.

Where to

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