Annual party -partner/family attendance

Bookworm105

your accountant is correct. The limit does not double just because the non-employee attending is your partner. It is £150 per employee, not per person attending. The "concession" for a one person company is you can take a guest at company expense so you do not have to have an event on your own, but that means £75 each max cost "per head"

Save Tax with The £150 Annual Event Exemption

Is the £150 Christmas party exemption for my spouse too?

How much can I claim for Christmas parties if I trade through a limited company? - The Friendly Accountants

incentive

Thank you - I understand now. 

DullGreyGuy

incentive said:

I am director & only employee of my LTD company. 

Under expenses allowances there is a £150 max per head for an annual party. If my husband comes party ( hotel) with me can I claim £150 for him also =£300 total expenses allowances please?

It's £150 per employee, you can choose to allow partners but its still £150 per employee not per head. 

Note also £150 has to cover the full bill, you can't spend £200 and reclaim £150 of it. 

silvercar

This: https://www.pattersonhallaccountants.co.uk/tax-on-the-staff-christmas-party/

seems to suggest it is £150 per head, with partners allowed and counted separately.

” How is the £150 per head calculated?

For the Christmas party to qualify as a non-taxable benefit the cost must not exceed £150 per head.

It is calculated by adding up the total cost of the event and diving by the total number of attendees.

The total number of attendees is not restricted to staff. Therefore a Christmas event with 150 staff plus partners would be divisible by 300.”

silvercar

Bookworm105 said:

your accountant is correct. The limit does not double just because the non-employee attending is your partner. It is £150 per employee, not per person attending. The "concession" for a one person company is you can take a guest at company expense so you do not have to have an event on your own, but that means £75 each max cost "per head"

Save Tax with The £150 Annual Event Exemption

Is the £150 Christmas party exemption for my spouse too?

How much can I claim for Christmas parties if I trade through a limited company? - The Friendly Accountants

From the middle article you quoted “ It's £150 per head, not per party or per employee. So, strictly-speaking, if a company has only one employee, that employee could invite all his family and friends to the party at the company's expense and pay not a penny in tax -- provided the cost per head is no more than £150.  “

silvercar

incentive said:

Can you expand please - 

example outside exemption? 

£150 cost per head - I was looking to purchase my event - ie party at hotel for 1 person? Or buy some booze from Tesco and have party for 1 at home ? But would be good to have party for 2 if it is allowed?? 

I don’t think buying booze from Tesco to have a party for 1, or even 2, at home could be described as an annual event. 

Bookworm105

silvercar said:

Bookworm105 said:

your accountant is correct. The limit does not double just because the non-employee attending is your partner. It is £150 per employee, not per person attending. The "concession" for a one person company is you can take a guest at company expense so you do not have to have an event on your own, but that means £75 each max cost "per head"

Save Tax with The £150 Annual Event Exemption

Is the £150 Christmas party exemption for my spouse too?

How much can I claim for Christmas parties if I trade through a limited company? - The Friendly Accountants

From the middle article you quoted “ It's £150 per head, not per party or per employee. So, strictly-speaking, if a company has only one employee, that employee could invite all his family and friends to the party at the company's expense and pay not a penny in tax -- provided the cost per head is no more than £150.  “

feel free to confirm direct with HMRC, update us when you get an answer 

then perhaps get in touch with the many accountant websites that say you can, and the many others that say you can't, so the ones who are wrong can be educated.

DullGreyGuy

Bookworm105 said:

silvercar said:

Bookworm105 said:

your accountant is correct. The limit does not double just because the non-employee attending is your partner. It is £150 per employee, not per person attending. The "concession" for a one person company is you can take a guest at company expense so you do not have to have an event on your own, but that means £75 each max cost "per head"

Save Tax with The £150 Annual Event Exemption

Is the £150 Christmas party exemption for my spouse too?

How much can I claim for Christmas parties if I trade through a limited company? - The Friendly Accountants

From the middle article you quoted “ It's £150 per head, not per party or per employee. So, strictly-speaking, if a company has only one employee, that employee could invite all his family and friends to the party at the company's expense and pay not a penny in tax -- provided the cost per head is no more than £150.  “

feel free to confirm direct with HMRC, update us when you get an answer 

then perhaps get in touch with the many accountant websites that say you can, and the many others that say you can't, so the ones who are wrong can be educated.

The OP should speak to their own accountant, then if there is an error made there is someone they can pursue for the bad advice. 

Accountant's views may vary, depending on how risk adverse they are, but hopefully they have chosen a firm with a similar appetite to themselves. 

A former associate used to claim for a long weekend away each year as their AGM, all the family were on the payroll, put drinks out as "marketing" rather than "entertaining". Certainly our accountant wouldn't recommend any of those things 

Hoenir

DullGreyGuy said:

 put drinks out as "marketing" rather than "entertaining". Certainly our accountant wouldn't recommend any of those things 

If you've have ever experienced an HMRC onsite payroll audit then you'd realise why. 

Bookworm105

DullGreyGuy said:

Bookworm105 said:

silvercar said:

Bookworm105 said:

your accountant is correct. The limit does not double just because the non-employee attending is your partner. It is £150 per employee, not per person attending. The "concession" for a one person company is you can take a guest at company expense so you do not have to have an event on your own, but that means £75 each max cost "per head"

Save Tax with The £150 Annual Event Exemption

Is the £150 Christmas party exemption for my spouse too?

How much can I claim for Christmas parties if I trade through a limited company? - The Friendly Accountants

From the middle article you quoted “ It's £150 per head, not per party or per employee. So, strictly-speaking, if a company has only one employee, that employee could invite all his family and friends to the party at the company's expense and pay not a penny in tax -- provided the cost per head is no more than £150.  “

feel free to confirm direct with HMRC, update us when you get an answer 

then perhaps get in touch with the many accountant websites that say you can, and the many others that say you can't, so the ones who are wrong can be educated.

The OP should speak to their own accountant, then if there is an error made there is someone they can pursue for the bad advice. 

Accountant's views may vary, depending on how risk adverse they are, but hopefully they have chosen a firm with a similar appetite to themselves. 

A former associate used to claim for a long weekend away each year as their AGM, all the family were on the payroll, put drinks out as "marketing" rather than "entertaining". Certainly our accountant wouldn't recommend any of those things 

OP has already stated they asked their own accountant who advised: NO

appears OP did not like that so is now turning to the internet for an answer they want to hear