EIM32570 - Other expenses: entertainment expenses: arrangement of guidance

Sections 336 and 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 “entertainment”: gifts
EIM32585	Entertainment expenses: disallowance under section 356 ITEPA 2003: exception where employer’s 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’s 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

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’s 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