P11d time - is following summary correct?

P11d time - is following summary correct?

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Annual Function      
  Personal Tax VAT P&L
Staff No if per head < £150 Claimable (if not directors only) Staff Welfare
Staff spouses/partners (non employees) No if per head < £150 No (entertainment) Entertainment
Non staff (clients etc) n/a No (entertainment) Entertainment
       
Not Annual Function      
  Personal Tax VAT P&L
Staff Yes Claimable (if not directors only) Staff Welfare
Staff spouses/partners (non employees) Yes (on employee) No (entertainment) Entertainment
Non staff (clients etc) n/a No (entertainment) Entertainment

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By SimonLever
23rd Jun 2014 15:48

The £150 limit is not just

The £150 limit is not just for 1 pary. If there are 2 or more parties and the total benefit is under £150 per head, for employees, then the total amount is allowable. See more details at Revenue Manuals: EIM21690 and subsequent page

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By geroge
23rd Jun 2014 16:10

Thanks Simon, that is what I am puzzling over - if a non employee spouse attends with the employee, and the cost per head is £140, then there is no benefit on the employee, even though the benefit is 'really' £280.

If the cost per head were to be £160, then the employee benefit is £320 (spouse cost is by reason of employment and so taxed on employee).

 

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