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When are business meals staff entertaining on PSA?

Directors have a meeting at a restaurant, drinks at an awards night etc... add to PSA costs?

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I'm trying to work out when business meals and drinks become employee entertaining and should be included on our PSA... some are completely obvious but I'm not sure about some of these for example

  • director's board meeting at a restaurant
  • drinks for staff attending a business awards night
  • team lunch at pub for work update
  • marketing management meeting to decide budget (lunch at pub)

These are a few examples with a load more similar - it'll be our first PSA, and it all adds up, so I'd like to get it right


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By Matrix
22nd May 2017 20:18

They would all be staff entertaining and as such would go on the PSA if they are not going on P11Ds. If the staff costs were ancillary to entertaining clients then it would all be business entertaining but they all look like staff entertaining to me.

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By Accountant A
22nd May 2017 21:28

It is my understanding that food and drink provided to employees (and directors) is taxable absent some reason why it isn't (eg subsistence on a business trip).

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