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Which nominal code should be used for a Gratuity Paid at a restaurant?

Good morning,

I am currently finalising our annual accounts and I like things to be 100% correct.

I have searched this site, HMRC and the web in general but can only seem to find information relating to NIC's and gratuities received.

My question is when we have a business meeting which finishes late and we do not get back to the office until evening, we naturally require subsistence.

I have a few invoices which I would like to post to Sage which have been paid directly by the business but we included a gratuity.

I have posted the subsistence to BP 1200 7406 T1 to claim VAT back on the main meal but how do I handle the gratuity please?

I realise that it will probably be T9 but to what nominal code should I assign it?

And finally!  What is deemed to be an acceptable cost for subsistence - on a per meal basis? On a per day basis?

If we sent £35 for two people at a restaurant 80 miles from home at say 5pm, would this be deemed OK by the revenue?  The time was actually after 8pm. but I simply want to get a feel of what is reasonable in the eyes of HMRC.

I know that there are time constraints also.  I believe it you were to arrive home after 8pm then you can claim.

Many thanks in anticipation of any answers.

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10th Jul 2012 00:15

Any help would be appreciated.

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