Christmas Party season expenses and benefits
With the Christmas Party season in full swing what expenses can Employers claim
Expenses and benefits: social functions and parties What's exempt You might not have to report anything to HM Revenue and Customs (HMRC) or pay tax and National Insurance.
To be exempt, the party or similar social function must be all the following: £150 or less per head annual, such as a Christmas party or summer barbecue open to all your employees. Before you go spending / claiming check the gov website or check with your bookkeeper or Accountant