EIM21835 – Particular
benefits: third party entertainment: general
Sections 265, 266(1) and 267(1) ITEPA 2003
An employee or office holder is exempt from tax on employment
income on certain goodwill entertainment, provided by third
parties, for him or her or for a member of their family or
household. Details are at
EIM21837.
The exemption applies to all employees whether or not they
are directors or employees in an excluded employment (see
EIM20007).
The exemption covers liability that could otherwise arise
under the following provisions:
- Part 3 Chapter 4 ITEPA 2003 (non-cash
vouchers, see
EIM16000 onwards)
- Part 3 Chapter 4 ITEPA 2003
(credit-tokens, see
EIM16090 onwards)
- Part 3 Chapter 6 ITEPA 2003 (benefits of
directors and employees, except those in an excluded
employment).
For the meaning of "family or household" see
EIM20504.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
See:
-
EIM21836 for the meaning of
"entertainment".
-
EIM21838 for what to do about
multi-purpose vouchers and credit tokens
-
EIM21839 for what to do when calculating
whether an employee's earnings are less than £8,500 a
year
-
EIM21840 for the interaction with the
disallowance of entertaining expenditure under Section 356 ITEPA
2003 when calculating the employer's taxable business profits.
