I am gathering data for my firm's PAYE Settlement Agreement Declaration, which primarily relates to Entertaining.
My question is, if two staff members go out for lunch to be paid for by the company, discussing work, is this classified as staff entertaining? For example, a board lunch. I would argue it is business related, therefore shouldn't be declared and, as an aside, an allowable deduction for CT purposes.
At present, I am simply declaring costs of meals provided as rewards for meeting targets etc.
If anyone can clarify, that would be great!