Company Xmas Party

[Sausage Surprise]

Corporate day at the match for me I think

[Sockpuppet]

Monster fireworks party it is then.

Considering that last week I also had a weekend in Cardiff on the lash.

[jimjamuk]

mmmmm

just read those pages on the HMRC site and was planning to take advantage of it this Christmas

just read though

"An employment is an excluded employment (Section 63(4) and Section 216(1)) if

an employee is in lower-paid employment (see below)"

"An employment is lower-paid employment if earnings from that employment are less than £8,500 a year"

As the missis (Co Sec earning about £4k/year) fall into this I guess were down to £150 all in

jimjamuk

[Sockpuppet]

You mean she doesn't get any divis.

[Bluebird]

mmmmm

just read those pages on the HMRC site and was planning to take advantage of it this Christmas

just read though

"An employment is an excluded employment (Section 63(4) and Section 216(1)) if

an employee is in lower-paid employment (see below)"

"An employment is lower-paid employment if earnings from that employment are less than £8,500 a year"

As the missis (Co Sec earning about £4k/year) fall into this I guess were down to £150 all in

jimjamuk

No, It's £150 per head that head can be an employee or a guest the only criteria you have to meet are:

1. Every employee has to be invited but doesn't have to attend
2. The cost per head does not exceed £150 per head

You arrive at the Cost per head by dividing the total cost of the bash [ inc travel, accomodation meals & whatever else ] by the number of attendees [ attendees = employees & guests ].

[youngguy]

No, It's £150 per head that head can be an employee or a guest the only criteria you have to meet are:

1. Every employee has to be invited but doesn't have to attend
2. The cost per head does not exceed £150 per head

You arrive at the Cost per head by dividing the total cost of the bash [ inc travel, accomodation meals & whatever else ] by the number of attendees [ attendees = employees & guests ].

So I invite the Director (me) and the company secretary (unpaid person) and 2 guests and we are allowed to spend £600 on the bash?

[r0bly0ns]

That depends on of the company secratery is an employee or not.

If they are not, then you are the employee and they are the guest and you can spend £300

If they are then you can each invite a guest and have £600 to spend.

[youngguy]

That depends on of the company secratery is an employee or not.

If they are not, then you are the employee and they are the guest and you can spend £300

If they are then you can each invite a guest and have £600 to spend.

Based on that, Bluebird invited 2 too many guests as he has 2 employees's and 4 guests (ration of 2 guests to 1 employee).

[gadgetman]

I've read the quoted HMRC page (above) several times and I don't see anywhere where it says only 1 guest per employee.

Have I missed it or is it defined elsewhere?

[jimjamuk]

my point was that if you dont earn £8.5k a year then she doesnt qualify for the £150 employed allowance.....

as for the number of guests - I havent got a clue how many you can invite...?