Christmas is fast approaching and it is time to organise your Staff Christmas Party!
 
You can claim up to £150 for you and your partner for this one off event but as ever there is certain criteria to follow to gain this 'Tax Free Christmas Gift' as follows: -
 
a) All employees have to be invited
 
b) The event should be organised by the company on company headed paper and paid directly by the company, via company credit card / debit card or cheque.
 
c) The company should not reimburse you the cost.
 
d) The cost should not be any more than £150 per head of those attending, this cost includes travel / accommodation. 
 
From an IR35 point of view, it is not a good idea to attend the client’s office Christmas party, even if it is a freebie!