Below is one note from a long document written for the Department of Continuing Education (DCE in the text) at Lancaster University. By way of explication OCNW is the Open College of the North West, an autonomous sub-section of DCE which is located away from Lancaster Uni's Bailrigg campus.

"_Staff Entertaining_: Staff entertaining is when an employee entertains a University colleague at or near the employee's permanent workplace. There is no definition of "near", and it would seem that if even one person is present who is not an employee of the University, then that is Customer entertaining. (see above, #6) OCNW will count as employees. The element of expense which relates to an employee at or near his permanent workplace will be liable to Income Tax and National Insurance (NI). Any element which relates to an employee away from his normal base will be regarded as subsistence and therefore not liable to tax or NI. If a member of DCE takes a member of OCNW for lunch on Bailrigg campus, and the member of DCE claimed this back then the member of DCE would be liable for tax and NI on his/her lunch but not on the lunch of the member of OCNW. It is necessary to identify on claims forms which elements are taxable and which are not.

Anyone like to join me for a meal?