Xmas Party...

[Kess]

Nope, because the trip to the hotel isnt travel in connection with work so you shouldnt claim mileage. (Do you think permies get mileage for travelling to their 'party'?)

Of course not - but that doesn't necessarily mean it's against the rules if the company did offer to pay mileage. Looking at the HMRC rules it states "The cost of the function includes VAT and the cost of transport and/or overnight accommodation if these are provided to enable employees to attend." However I suspect the transport item is probably only intended to cover something like coach hire.

Anyway, as you said, best to avoid the issue altogether by ensuring all the money gets spent on the party!

[Bluebird]

You are limited to one event up to the £150 per head per tax year. All staff on the payroll must be invited. (They don't have to attend, but do have to be invited)

This is because these events are seen as Staff Entertaining.

I have seen small additional events classed as "team building".... but you need a couple employees to be classed as team building instead of entertainment!

It's not just ONE event it can be a number - as long as the annual spend does not exceed £150 per person [ that is employee and guests ].

[Little'Old Me]

It's not just ONE event it can be a number - as long as the annual spend does not exceed £150 per person [ that is employee and guests ].

I stand corrected.....