PSA Agreement - impracticable expenses

Hello, Can you please let me know if the following staff expenses can go through PSA Agreement? The below expenses are not minor or irregular, but could be considered impracticable. Can you please clarify? Monthly meeting refreshments, working lunches, team lunches, end of month drinks, team building drinks and lunches, lunches during seminar, directors breakfasts, construction site drinks etch. These expenses would be impossible to put through P11D for each employee hence we have signed up for PAYE Settlement Agreement. Is PSA the right way to report these expenses?

Hi,
Yes if it would be difficult to divide between employees it could considered for a PSA.
Thank you.