2.8 Entertaining

Where possible members of staff should use University facilities when entertaining visitors to the University.  Where this is not possible and the entertaining is situated at an outside facility (Browns, etc.) then the HM Revenue & Customs have stipulated a ratio of up to three members of staff for every one visitor as an acceptable ratio without a benefit in kind arising.

In all cases where entertaining takes place off University premises, the names of the members of staff involved must be included on the expense claim.