Entertainment ― staff

Copyright © 2024 LexisNexis
Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Entertainment ― staff

Copyright © 2024 LexisNexis
Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
imgtext

Introduction

If an employer provides any staff entertainment for their employees, a taxable benefit may arise on that provision under the Benefits Code. See Simon’s Taxes E4.601. Staff entertainment could be any function, event, party or meal which an employer provides to an employee. HMRC guidance starts at EIM32615.

Entertaining events

The first thing to consider is whether the expenditure incurred by the employer is exempt from tax anywhere else in the tax legislation. This may be because the event is a qualifying annual party, the meal is covered by travel and subsistence rules, or the event is a training event. It is also worth considering

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  • 15 Nov 2022 16:40

Home/ Tolley Tax Guidance/ Employment Tax / Providing benefits to employees

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