Money out and marketing
Where do I record advertising, subscriptions or customer entertainment?
Quick answer
Open Money Out, enter the payment details and attach the evidence. Choose Advertising and promotion for marketing, or the closest other business-cost category for a qualifying trade subscription. Customer entertainment, event hospitality and many gifts are not allowable even when paid by the business, so do not assume the full payment reduces taxable profit. Check the current GOV.UK guidance before replying or filing.
Step by step
- Choose Money Out and enter the payment details.
- Use Advertising and promotion for qualifying marketing, or the closest other business-cost category for a qualifying trade subscription.
- Attach the invoice, receipt or subscription evidence.
- Do not automatically treat customer entertainment, event hospitality or gifts as allowable costs.
- Open the linked GOV.UK guidance before filing or advising the customer.
Check current official guidance
Tax treatment depends on the customer’s circumstances. Check the current official guidance before filing or advising them.
HMRC: marketing, entertainment and subscriptions ↗Before you finish
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Open Messages & Support inside Sumvra and tell us which screen you are using. Include the guide title above so we can help you more quickly. Please do not include passwords, authenticator codes, full bank details or tax references.