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Christmas Party

Posted: 15 October 2014

Christmas Party

If the employer provides a Christmas party for their employees no charge to tax arises if the cost of the event per head does not exceed £150 .

The figure of £150 is not an allowance. 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.

Certain criteria must be met!

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  • Limited Companies
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