PSA - Staff entertaining event cancelled

A staff entertaining event was due to be held in Sept 2022. Most of the costs had already been paid in advance. However, due to the death of the Queen the event was cancelled. Where costs were not refunded, how should they be treated in the PSA return? Are they still treated as taxable as they related to staff entertaining even though the event never took place?

Hi paul307130,
You will need to write to PAYE Settlement Agreements, HM Revenue and Customs, 
BX9 2AN for advice on this. 
Thank you.