If you would like to gift a client or customer with a Christmas present, you can record it as a business cost in your accounts and potentially save some money on your tax bill.
However, you need to ensure the following is met:
You can't spend more than £50 per year on gifts for any one client
The gift can't be food, drink, tobacco or a voucher that the client can exchange for goods or cash
The gift must contain a conspicuous advert for your business