Client entertainment tax deductibility

A professional infographic designed in royal blue and white, titled ‘Client Entertainment Tax Deductibility 2025/26’. It explains the difference between advertising and entertainment for tax purposes under HMRC’s 2025/26 guidance. Sections include the definition of ‘wholly and exclusively,’ allowable and non-allowable expenses, updates for 2025/26, and practical tips for structuring entertainment costs to become deductible. The infographic highlights that client entertainment such as meals or hospitality remains disallowed, while advertising and minimal hospitality remain allowable.