Our Guide To Entertaining

Understanding what qualifies as business entertaining can be difficult, and HMRC’s rules often create confusion about what you can and cannot claim. Many businesses provide hospitality throughout the year, whether that involves taking a client for a meal, arranging a networking event, or hosting staff gatherings. The difficulty comes when you need to decide how these costs should be treated for tax, and what must be recorded to stay compliant.

Our guide explains how entertaining is categorised for tax purposes and outlines the differences between business entertaining, non-business entertaining, and staff entertaining. It sets out clear examples of business entertaining, and covers situations that fall outside HMRC’s definition.

It also sets out the record-keeping obligations that apply to all forms of entertaining, including the need to retain receipts, track attendees, and keep clear notes of the business purpose.

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Entertaining rules are detailed and can be easy to misinterpret. This guide aims to provide straightforward direction, but every business has its own circumstances. If you’re still unsure or your circumstances are more complex, our experienced team at R J Francis & Co is here to help. We offer practical, up-to-date advice tailored to your situation. Please get in touch if we can support you with this.