Staff annual entertaining

[Leftie]

Not sure how HMRC refer to it, but the £150 a year per employee that you are allowed to spend on an annual party etc.

Have I got this right?;

1) I recall that if you split this £150 then the second 'event' mustn't exceed the £150 or the entire second payment doesn't count? So, I spend £100 a head on their Christmas party, then another £100 a head on a summer bash, the second £100 isn't deductable? What if the first party is £200 a head (like the BBC), is the first £150 allowable or do you lose it all?

2) Does the £150 include a partner, or can it be £150 each?

3) If we decide to go to M and S and buy in the food is that OK, or does it have to be an external evenet.

4) Can we just pay their travel (flights) to the hotel and let them pay the rest to keep under the £150 limit? We have a nice warm venue in mind!

4) I recall it doesn't include alcohol, but does it include accomodation? Last year we travelled to Rick Steins Restaurant in Padstow and stayed B and B. I didn't claim it from the company, but perhaps I should?

[Eric Mc]

You're far too generous.

[david_s]

Make sure you have the party near a customer or supplier and claim the lot as subsistence.

[Leftie]

Eric Mc said:

You're far too generous.

We are a two man band, me and Mrs Leftie!

[2 sMoKiN bArReLs]

Didn't somebody on here have the Darkness at their party? I'd like to have seen their staff's face when they got their P11ds!