Tea/coffee and biscuit - taxable benefit in kind?

Probably the answer is strictly "Yes" but I have never known any accountant disallow tea, coffee, milk or even biscuits in a Sch D setting, so it is even less likely they'd append it to anyone's PIId. Unless you are being investigated and the Inspector is telling you it is a benefit, forget it.

Not the same thing at all but: "Free or subsidised meals in a staff restaurant as long as it is open to all staff" is a tax free benefit in kind:

In my previous job we were told unable to have meetings where biscuits accompanied tea or coffee unless there was an external guest was present. We were told this was due to IR rules.

Thom

No doubt you always brought a blow-up doll along to meetings, to act as the required guest.

Here's yet another link:

I don't suppose anybody understands the complexities of this any more. The blow up doll is required (presumably) to introduce a "business" element to prevent the garibaldis going down the employee benefit route.

Problem is they are then (arguably) Entertaining (unless it's Promotion) which is disallowable in its entirety (except the part which is Subsistence).

Surely that last sentence should have used the passive voice of the verb "to entertain"?

;-)

__ Richard Buttrey Grappenhall, Cheshire, UK __________________________