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Tax on attendance at industry awards ceremony

I am revamping my employer's expenses policy and am not sure how to classify claims in relation to attendance at industry award ceremonies. The employees that attend have either been nominated for awards themselves or have worked on products that have been nominated. Expense claims are made for the ticket/table price and travel to/from the event.

Is this PR/marketing, staff entertainment or customer entertainment? If the company were to buy tickets for non-employees, does this mean that the whole cost would become customer entertainment?

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05th Mar 2012 19:45

staff entertaining

http://www.hmrc.gov.uk/manuals/bimmanual/bim45033.htm

I would go for staff entertaining on this one.  I can't find a specific BIM, but if a sales performance promotion to the Bahamas is OK then an industry awards scheme is too.  It is clearly a trading expense in my view.

 

 

 

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