Business entertaining

The treatment of business entertaining costs is considered at ¶456-000ff. When an employee entertains and the entertainment is an allowable expense to the employee, no restriction is made for the cost of the employee’s own meals.

Food costs when travelling

For the cost of food and drink incurred in connection with business travel, see ¶454-600f. HMRC's Employment Income Manual EIM 31815 states that ‘travel expenses include the actual costs of travel and also the subsistence expenditure and other associated costs that are incurred as part of the cost of making the journey’ and advises inspectors:

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