As an employer covering the costs of your employees providing entertainment for clients, you have certain tax, National Insurance and reporting obligations. What바카라 사이트檚 included Entertainment can involve eating, drinking and other hospitality. Types of entertainment include: 바카라 사이트榖usiness entertainment바카라 사이트� of clients - for example, discussing a particular business project or forming or maintaining a business connection 바카라 사이트榥on-business entertainment바카라 사이트� of clients - for example, entertaining a business acquaintance for social reasons

What to report and pay

What to report and pay depends on the type of entertainment and who arranges and pays for it. Business entertainment of clients The same rules apply regardless of whether you: arrange and pay for the entertainment directly pay the supplier for entertainment arranged by your employee reimburse your employee바카라 사이트檚 entertainment costs You must report the cost on form P11D . You do not have to deduct or pay any tax or National Insurance. Some expenses relating to the business entertainment of clients are covered by exemptions (which have replaced dispensations). This means you will not have to include them in your end-of-year reports. Non-business entertainment 바카라 사이트� you arrange and pay You must: report the cost on form P11D pay Class 1A National Insurance on the value of the benefit Non-business entertainment 바카라 사이트� employee arranges, you pay You must: report the cost on form P11D add the full cost to the employee바카라 사이트檚 earnings and deduct Class 1 National Insurance (but not PAYE tax) through payroll Non-business entertainment 바카라 사이트� employee arranges and pays, you reimburse The amount you reimburse counts as earnings, so: add it to your employee바카라 사이트檚 other earnings deduct and pay PAYE tax and Class 1 National Insurance through payroll How to complete form P11D There바카라 사이트檚 an entertainment-related tick-box on form P11D. This is used by HMRC to determine whether or not your employee will be able to claim a tax deduction for the entertainment expenses you바카라 사이트檝e provided. You do not need to enter anything in the box if you바카라 사이트檙e completing the form for a charity or a tonnage tax company, but otherwise: put a tick in the box if the cost of the entertainment will be disallowed in your business바카라 사이트檚 tax calculations put a cross in the box if it won바카라 사이트檛 be disallowed Salary sacrifice arrangements If the cost of the entertainment is less than the amount of salary given up, report the salary amount instead. These rules do not apply to arrangements made before 6 April 2017 - check when the rules will change .

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.

What바카라 사이트檚 included

Entertainment can involve eating, drinking and other hospitality.

Types of entertainment include:

바카라 사이트榖usiness entertainment바카라 사이트� of clients - for example, discussing a particular business project or forming or maintaining a business connection
바카라 사이트榥on-business entertainment바카라 사이트� of clients - for example, entertaining a business acquaintance for social reasons

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Expenses and benefits: entertainment

Overview

What바카라 사이트檚 included

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Expenses and benefits: entertainment

Overview

What바카라 사이트檚 included

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