• Contact us
  • About us
  • Digital edition
  • Online archive
Friday, July 11, 2025
Cumberland and Westmorland Herald
  • News
    Councils ask for planned mayoral election to be postponed

    Councils ask for planned mayoral election to be postponed

    Leo Group owner completes epic cycling challenge for MND research

    Leo Group owner completes epic cycling challenge for MND research

    Support for Penrith Mountain Rescue Team after charity box stolen

    Support for Penrith Mountain Rescue Team after charity box stolen

    Inspiring Penrith teacher Dawn Coates retires after 26 years

    Inspiring Penrith teacher Dawn Coates retires after 26 years

    Use it or lose it: Urgent appeal for people to get on the bus

    Use it or lose it: Urgent appeal for people to get on the bus

    Penrith’s Enterprise Hub plans start to take shape

    Penrith’s Enterprise Hub plans start to take shape

    Nurturing Eden school praised by Ofsted

    Nurturing Eden school praised by Ofsted

    Inflation and the impact on savings

    Inflation and the impact on savings

    Celebrating Alston’s heritage heroes

    Celebrating Alston’s heritage heroes

  • Sport
    Success for fighting squad

    Success for fighting squad

    Penrith skipper Nicky Burns calls on team to keep winning

    Penrith skipper Nicky Burns calls on team to keep winning

    £100,000 target for new changing rooms extension

    £100,000 target for new changing rooms extension

    Medal success for Upper Eden tug-of-war team

    Medal success for Upper Eden tug-of-war team

    Eden man competes in Hyrox World Games

    Eden man competes in Hyrox World Games

    Double national triumph for Stuart Robinson

    Double national triumph for Stuart Robinson

    Patterdale’s Eden Eagles make history

    Patterdale’s Eden Eagles make history

    Penrith teen crowned British vault champion

    Penrith teen crowned British vault champion

    Penrith gymnasts represent North of England in finals

    Penrith gymnasts represent North of England in finals

  • Obituaries
  • Nostalgia
  • Online archive
  • Buy Photos
  • Buy your paper
  • North Lakes Living
No Result
View All Result
Cumberland and Westmorland Herald
  • News
    Councils ask for planned mayoral election to be postponed

    Councils ask for planned mayoral election to be postponed

    Leo Group owner completes epic cycling challenge for MND research

    Leo Group owner completes epic cycling challenge for MND research

    Support for Penrith Mountain Rescue Team after charity box stolen

    Support for Penrith Mountain Rescue Team after charity box stolen

    Inspiring Penrith teacher Dawn Coates retires after 26 years

    Inspiring Penrith teacher Dawn Coates retires after 26 years

    Use it or lose it: Urgent appeal for people to get on the bus

    Use it or lose it: Urgent appeal for people to get on the bus

    Penrith’s Enterprise Hub plans start to take shape

    Penrith’s Enterprise Hub plans start to take shape

    Nurturing Eden school praised by Ofsted

    Nurturing Eden school praised by Ofsted

    Inflation and the impact on savings

    Inflation and the impact on savings

    Celebrating Alston’s heritage heroes

    Celebrating Alston’s heritage heroes

  • Sport
    Success for fighting squad

    Success for fighting squad

    Penrith skipper Nicky Burns calls on team to keep winning

    Penrith skipper Nicky Burns calls on team to keep winning

    £100,000 target for new changing rooms extension

    £100,000 target for new changing rooms extension

    Medal success for Upper Eden tug-of-war team

    Medal success for Upper Eden tug-of-war team

    Eden man competes in Hyrox World Games

    Eden man competes in Hyrox World Games

    Double national triumph for Stuart Robinson

    Double national triumph for Stuart Robinson

    Patterdale’s Eden Eagles make history

    Patterdale’s Eden Eagles make history

    Penrith teen crowned British vault champion

    Penrith teen crowned British vault champion

    Penrith gymnasts represent North of England in finals

    Penrith gymnasts represent North of England in finals

  • Obituaries
  • Nostalgia
  • Online archive
  • Buy Photos
  • Buy your paper
  • North Lakes Living
No Result
View All Result
Cumberland and Westmorland Herald
No Result
View All Result
Home Expert advice
This article appears as part of a paid partnership with Armstrong Watson

Staff Christmas party and employee Christmas gifts

By Glenn Clifford-Perkins, accounting partner, Armstrong Watson

by CWH
13 December 2023
in Expert advice, News
A A
Share on FacebookShare on Twitter
Glenn Clifford-Perkins, of Armstrong Watson

t’s the season to celebrate and give to those we value. From a business perspective, taking the time to show your appreciation for your staff can boost morale and improve employee satisfaction which will ultimately create a more positive working environment.

But what are the best ways to reward staff at this time of year?

Christmas parties

You may be looking to organise a Christmas party for staff to celebrate the festivities.

Staff entertainment – for those on your payroll and being paid salaries (but not former employees or subcontractors) – is eligible for tax relief and input VAT can be reclaimed.

This qualifies as a tax-free benefit and is therefore exempt from reporting to HMRC if it meets particular criteria.

The party or social event must be an annual event, open to all employees and cost £150 or less per person (including related travel and accommodation costs).

Summer barbecues and online or virtual parties are also exempt if the criteria above are met and for businesses with more than one location, employees can be invited to one location or separate events can be held for different sites/departments provided all employees are given the option of attending one event.

The exemption can also be split over two events as long as £150 is not exceeded in a tax year.

For example, a Christmas party costing £100 per head and a summer party costing £40 per head would also be eligible for tax relief.

If the Christmas party was £130 per head and the summer party was £40 per head, the exemption could be used against the Christmas party as this incurred higher costs. The summer party would then be treated as a taxable benefit.

In any case, it is important to record costs for all elements of the event and the number of attendees.

Christmas gifts

Rather than providing a party you might prefer to give gifts to your employees, such as a Christmas hamper or non-cash voucher.

These could be covered by the trivial benefit in kind exemption. If so, there are no tax and National Insurance liabilities for either the employer or employee.

This exemption applies for non-cash gifts costing £50 or less, that are not provided in recognition of an employee’s work or performance and have no contractual obligations.

These gifts should be awarded to staff for welfare purposes or wholly personal grounds.

For more information about tax-free benefits and the best way to reward your staff this Christmas please get in touch on 01768 222030 or email help@armstrongwatson.co.uk

Related Posts

Councils ask for planned mayoral election to be postponed
News

Councils ask for planned mayoral election to be postponed

11 July 2025
Leo Group owner completes epic cycling challenge for MND research
News

Leo Group owner completes epic cycling challenge for MND research

11 July 2025
Support for Penrith Mountain Rescue Team after charity box stolen
News

Support for Penrith Mountain Rescue Team after charity box stolen

11 July 2025
Inspiring Penrith teacher Dawn Coates retires after 26 years
News

Inspiring Penrith teacher Dawn Coates retires after 26 years

11 July 2025
Use it or lose it: Urgent appeal for people to get on the bus
News

Use it or lose it: Urgent appeal for people to get on the bus

11 July 2025
Penrith’s Enterprise Hub plans start to take shape
Latest

Penrith’s Enterprise Hub plans start to take shape

11 July 2025
No Result
View All Result

Stay connected

Facebook Twitter Instagram

Most popular

Long-awaited go-ahead for A66 dualling scheme

Long-awaited go-ahead for A66 dualling scheme

8 July 2025
Extinction Rebellion protest outside insurance brokers

Extinction Rebellion protest outside insurance brokers

7 July 2025
Inspiring Penrith teacher Dawn Coates retires after 26 years

Inspiring Penrith teacher Dawn Coates retires after 26 years

11 July 2025
Success for fighting squad

Success for fighting squad

11 July 2025
Councils ask for planned mayoral election to be postponed

Councils ask for planned mayoral election to be postponed

11 July 2025
Penrith’s Enterprise Hub plans start to take shape

Penrith’s Enterprise Hub plans start to take shape

11 July 2025
Cumberland and Westmorland Herald Logo

33 Middlegate
Penrith
Cumbria
CA11 7SY

Phone: 01768 862313
Email: news@cwherald.com

Registered in England as Barrnon Media Limited. No: 12475190
VAT registration number: 343486488

Explore

  • News
  • Sport
  • Farming
  • Property
  • Obituaries
  • Nostalgia
  • Your view

Useful links

  • Contact us
  • Photosales
  • Online archive
  • Buy your paper
  • Digital edition
  • North Lakes Living
  • Advertise
  • About us

Follow us on

© Barrnon Media Limited 2025

Terms & Conditions / Privacy Policy / Cookie Policy

This website and its associated newspaper are members of the Independent Press Standards Organisation
Review Your Cart
0
Discount
Add Coupon Code
Subtotal
Total Installment Payments
Bundle Discount
Checkout

 
0
No Result
View All Result
  • Home
  • News
  • Sport
  • Obituaries
  • Nostalgia
  • Online archive
  • more
    • North Lakes Living
    • Buy Photos
    • Buy your paper
    • About us
    • Contact us

© 2020 Cumberland & Westmorland Herald