Expenses and benefits: entertainment
Overview
As an employer covering the costs of your employees providing entertainment for clients, you have certain tax, National Insurance and reporting obligations.
What鈥檚 included
Entertainment can involve eating, drinking and other hospitality.
Types of entertainment include:
- 鈥榖usiness entertainment鈥� of clients - for example, discussing a particular business project or forming or maintaining a business connection
- 鈥榥on-business entertainment鈥� of clients - for example, entertaining a business acquaintance for social reasons