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Post Info TOPIC: Christmas Lunch/Dinner - Allowable?
Ridesy


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Christmas Lunch/Dinner - Allowable?
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Hi,

Simple question really.

Business employs husband and wife, husband is sole director, wife non-director but both full-time and on PAYE payroll.

Both are shareholders 50/50.

Any reason why a standard celebration "party" (more like meal) cannot be paid for by business and not P11D charged under "EIM21690 - Particular benefits: annual parties and other social functions"?

Cost would certainly be below the £150/head rule and it is "open to all staff", even if only two.

Found these articles on HMRC site and cannot find reason why not?

http://www.hmrc.gov.uk/manuals/eimanual/EIM21690.htm

and examples here

http://www.hmrc.gov.uk/manuals/eimanual/EIM21691.htm

 

Ridesy

 



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MarkS


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Posts: 1501
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Perfectly fine.

Mark



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Mark Stewart CA

http://stewartaccounting.co.uk/

Providing accounting, bookkeeping, payroll and tax services to small and medium sized businesses across Central Scotland and beyond.
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