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Old 3rd December 2009, 12:57
kavalli kavalli is offline
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HMRC Guildelines on alcohol expenses

I have seen in many expenses policy the following statement;
[FONT='Times New Roman','serif']‘’a limit for one pint of beer or glass of wine per[/font]
[FONT='Times New Roman','serif']person with an evening meal is regarded as reasonable. HMRC regulations require[/font]
[FONT='Times New Roman','serif']that a “working lunch” must be alcohol free.[/font]’’
I have searched the HMRC website and cannot find the guideline relating to alcohol limits on expenses does any body have the link or any think to help assist in my search
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Old 4th December 2009, 14:47
silklink silklink is offline
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I have worked for many large organisations sho themselves maintain certain rules regarding meal and subsistence expenses. They might, for example, rule that a person can claim a meal and one drink. They might even impose spending limits on the mean and/or drink.

I think, from an HMRC viewpoint, that the claim must be deemed reasonable.

Also, the expense is personal to the employee and not the firm because the employee is receiving a tax-free lump some of money when the claim is honoured. So it is for the employee to be able to reasonably justify the extent of the claim with HMRC, as well as the firm's policies. What is reasonable?

Not sure if this helps
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Old 9th July 2010, 13:03
Kniejas Kniejas is offline
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I want to make some business party and buy some food and alcohol.
I try to search the HRMC web but nothing to find about the limits.
Anyone can help?
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Old 9th July 2010, 14:38
kontracta_com kontracta_com is offline
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There won't be anything specifically on what food & booze you can buy for a business event. What you are planning to do falls into business entertainment and there is a fair amount of guidance on it below. The rules are very different between entertaining clients/potential clients and entertaining staff (where the rules are quite stringent for the event to qualify as being staff entertainment). Anyway here goes ....

http://www.hmrc.gov.uk/manuals/bimmanual/BIM45000.htm

The VAT aspect of it is here......

http://www.hmrc.gov.uk/vat/managing/...ertainment.htm

and more in depth here......

http://customs.hmrc.gov.uk/channelsP...yType=document

and the benefit in kind aspect is explained here ....

http://www.hmrc.gov.uk/paye/exb/a-z/e/entertainment.htm

It's a bit of reading but it explains pretty much everything about what you need to know.
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Old 9th July 2010, 14:54
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and client entertaining is not an allowable expense
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Old 9th July 2010, 16:57
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Quote:
Originally Posted by elainec100 View Post
and client entertaining is not an allowable expense
What about food and drink during a business meeting.?

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