SDTaxman

Thanks for direction to 490 but as you can see this is all for Employees.
My question was referring to expenses and benefits for Non employees of our business The individuals are employees of other businesses ie our customers in UK . Do you have any further advice for this scenario ?
Many thanks,

Hi, The PSA rules /guidelines/ internal manuals naturally focus on expenses/ benefits & travel scenarios for UK Employer and its' UK employees . Despite online searches I could not discover anything to answer this question.. .... if a UK co A provides free travel & accommodation expenses to one of its' UK customers B to attend an overseas site for specialist training, should Co A declare this and pay tax on Co A PSA ? I am naturally inclined to say ..Yes Co A declare this , However your advice and direction to any HMRC visible guideline would be appreciated. Thank you