How to have a tax free Christmas
(15 Dec 2014)
- HMRC have an Exemption (not an allowance) of £150.
- If the employer provides two or more annual parties or functions, no charge arises in respect of the party, or parties, for which cost(s) per head do not exceed £150 in aggregate.
- available to employees generally or
- available to employees generally at one location, where the employer has more than one location.
The figure of £150 is not an allowance. For functions that are outside the scope of the exemption (see example at