Corporate Golf & Leisure membership

P11D?

Didn't find your answer?

Having just been given the accounting records of a limited company client (January year end) there is this year for the first time a substantial amount paid to a local Golf and Leisure club for corporate membership.  This allows clients to use the facilities but also staff too.  4 people are allowed to go during the week days and up to 2 people at weekends - they get signed in by the director but he does not need to be there and quite often isn't.

Generally I shall disallow the expense as Entertaining and presumably the VAT which they have claimed too.

However, is there a  P11D benefit on any employees/directors that have used this facility during the year?-  presumably yes.

I need to be clear about the facts before I break the news to the client......  It is unusual for this client, as he usually runs this sort of thing by me beforehand.

The next problem will be ascertaining when the employees used this facility.

Replies (0)

Please login or register to join the discussion.

There are currently no replies, be the first to post a reply.