Annual party -partner/family attendance

silvercar

Bookworm105 said:

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 

It can sometimes be that your views don’t align with your accountant. The next step is a discussion about risk attitude with the accountant and if you don’t feel happy it’s time to part ways. 

silvercar

Hoenir said:

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. 

An hmrc on-site payroll audit of a company with one employee shouldn’t be too onerous, but I agree it is sometimes better not to invite trouble to your doorstep.

I’ve had an on-site VAT audit, where on-site meant my dining table; it went very smoothly, but then I hadn’t been trying to claim the VAT off the dining table etc, so there was very little for them to investigate.