EIM32570 - Other expenses: entertainment expenses: arrangement of guidance
Sections 336 and 356 ITEPA 2003
Guidance about the application of section 356 ITEPA 2003
| Page | Guidance |
|---|---|
| EIM32565 | Entertainment expenses: introduction |
| EIM32566 | Entertainment expenses: disallowance under section 356 ITEPA 2003: steps to follow |
| EIM32575 | Entertainment expenses: disallowance under section 356 ITEPA 2003: concerns to which section 356 applies |
| EIM32580 | Entertainment expenses: disallowance under section 356 ITEPA 2003: meaning of 鈥渆ntertainment鈥�: gifts |
| EIM32585 | Entertainment expenses: disallowance under section 356 ITEPA 2003: exception where employer鈥檚 expenses disallowed |
| EIM32586 | Entertainment expenses: disallowance under section 356 ITEPA 2003: particular types of payment |
| EIM32590 | Entertainment expenses: disallowance under section 356 ITEPA 2003: employer not liable to UK tax |
| EIM32595 | Entertainment expenses: disallowance under section 356 ITEPA 2003: employer not resident in the UK |
| EIM32600 | Entertainment expenses: disallowance under section 356 ITEPA 2003: employer鈥檚 profits exempt from tax under the terms of a double taxation agreement |
| EIM32605 | Entertainment expenses: disallowance under section 356 ITEPA 2003: employees of Local Authorities and Health Service bodies |
| EIM32610 | Entertainment expenses: disallowance under section 356 ITEPA 2003: employees of charities |
| EIM32612 | Entertainment expenses: disallowance under section 356 ITEPA 2003: employees of tonnage tax companies |
Guidance about the application of section 336 ITEPA 2003 to entertainment expenses
| Page | Guidance |
|---|---|
| EIM32615 | Application of section 336 to entertainment expenses: general: maintenance of records |
| EIM32620 | Entertaining colleagues within the same organisation |
| EIM21729 | Particular benefits: hospitality boxes at sporting events |
| EIM32625 | Entertaining at the employee鈥檚 home |
| EIM32630 | Benefits of directors and employees |
| EIM32635 | Cases where neither employer nor employee entitled to deduction |
| EIM32640 | Extent of examination of deduction |
| EIM32645 | Dispensations |
| EIM32650a | Flow chart |