Client Christmas Party

[Alan @ BroomeAffinity]

Tax year, The Faqqer, 6th April to 5th April.

[CloudWalker]

£150 the spend at a Christmas Party........
WooHoo the Milky Bars are On ME!

[Project Monkey]

Is that per company trading year, calendar year, or personal tax year?

What difference does that make? You only get one Christmas per year regardless of when it starts and ends.

[bigmaz]

What difference does that make? You only get one Christmas per year regardless of when it starts and ends.

It doesnt HAVE to be an Xmas party

[TheFaQQer]

What difference does that make? You only get one Christmas per year regardless of when it starts and ends.

Because the limit applies to total expenditure over the course of the year. It doesn't have to be Christmas, and it doesn't have to be one event.

The reason I asked the question was because if it was per company year, I still have some "budget" left to spend before the end of the trading year next month. Since it's per personal year, I need to see how much I have already spent this year to see how much I've got "spare".

[psychocandy]

Because the limit applies to total expenditure over the course of the year. It doesn't have to be Christmas, and it doesn't have to be one event.

The reason I asked the question was because if it was per company year, I still have some "budget" left to spend before the end of the trading year next month. Since it's per personal year, I need to see how much I have already spent this year to see how much I've got "spare".

I was under the impression it had to be one event. I.e. You couldnt spend £50 on one piss up then £50 another time.
And like everyone said, its an annual event not just xmas.

[TheFaQQer]

I was under the impression it had to be one event. I.e. You couldnt spend £50 on one piss up then £50 another time.
And like everyone said, its an annual event not just xmas.

You were under a false impression, then.

See EIM21690:

f the employer provides two or more annual parties or functions, no charge arises in respect of the party, or parties, for which cost(s) per head do not exceed £150 in aggregate. Where there is more than one annual function potentially within the exemption, we do not expect employers to keep a cumulative record, employee by employee, of functions attended. But for each function the cost per head should be calculated. The cost per head of subsequent functions should be added.

[Batcher]

The company secretary and myself went away for a long weekend to a nice hotel in the summer. We claimed for one dinner with fine wine as we used the time to dicuss company business. We can have another night out for Christmas and claim that as long as it doesn't push it over the £300 total.

If unsure, check with your accountant.

[jamesbrown]

The company secretary and myself went away for a long weekend to a nice hotel in the summer. We claimed for one dinner with fine wine as we used the time to dicuss company business. We can have another night out for Christmas and claim that as long as it doesn't push it over the £300 total.

If unsure, check with your accountant.

You don't have to talk about business But it does need to be an "annual event" and open to all staff, i.e. not a series of Saturday nights on the town.

[Alan @ BroomeAffinity]

But it does need to be an "annual event" and open to all staff, i.e. not a series of Saturday nights on the town.

It DOESN'T have to be an annual event. But it does have to be open to all staff.