Related Commentary  Related HMRC Manuals

265(1)  No liability to income tax arises in respect of the provision of entertainment for an employee or a member of the employee's family or household if conditions A to C are met.

265(2)  Condition A is that the person providing the entertainment is not the employer or a person connected with the employer.

265(3)  Condition B is that neither the employer nor a person connected with the employer has directly or indirectly procured its provision.

265(4)  Condition C is that it is not provided–

(a)in recognition of particular services performed by the employee in the course of the employment, or

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.