Tax-free Christmas parties

2019-12-18T23:18:20+00:00December 19th, 2019|Categories: Blog, Business|Tags: , , |

Whilst the tax legislation does not include a specific allowance for an employer providing a Christmas party for employees, HMRC do allow limited tax relief against the cost of holding a social function for employees, providing certain conditions are met. Broadly, a social event - which of course, includes the annual Christmas party - will qualify as a tax-free benefit if the following conditions are satisfied: - The total cost must not exceed £150 per head, per year; - The event must be primarily for entertaining staff; and - The event must be open to employees generally, or to those at [...]