If you’re planning an annual event such as a company Christmas party, HMRC will allow you to reclaim the costs against the company if the costs are less than £150 per head (including VAT).
These costs can include food, drink, accommodation and travel as long as it is within the budget per head and the event must be open for all employees if they wish to attend.
If you’ve held other or similar events during the year, you can still reclaim for your Christmas party if the total claim for all events is less than £150 per head.
Keep up with our 12 Tax Tips of Christmas here: https://www.p-r-l.co.uk/12-tips
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