{"id":365,"date":"2022-10-15T19:16:13","date_gmt":"2022-10-15T19:16:13","guid":{"rendered":"http:\/\/example.com\/?p=365"},"modified":"2022-10-15T19:16:13","modified_gmt":"2022-10-15T19:16:13","slug":"365-christmas-party-allowance-hmrc-2023-new-ultimate-popular-review-of","status":"publish","type":"post","link":"https:\/\/w3.geleleger.nl\/rsdlg-365-christmas-party-allowance-hmrc-2023-new-ultimate-popular-review-of-rvckd\/","title":{"rendered":"Christmas Party Allowance Hmrc 2023 New Ultimate Popular Review of"},"content":{"rendered":"\n
Christmas Party Allowance Hmrc 2023<\/strong>. The claim is for an event or events. What to report and pay Technical guidance What's exempt You might not have to report anything to HM Revenue and Customs ( HMRC) or pay tax and National Insurance. Annual Christmas party allowance rules \u200d HMRC provides tax relief to limited companies for the cost of holding an annual party. HMRC have confirmed that Virtual Christmas Parties are eligible for the annual function exemption. This outing can include the annual staff party, and you can claim this under the HMRC Christmas party allowance. VAT This list isn't exclusive, and in arriving at the 'cost per head' the total expenses should be divided by the number attending, which may also include non-employees. With COVID restrictions in place, the traditional office Christmas party may not be happening this year, but for small companies\/businesses and depending on which tier you are in, the COVID restrictions may not interfere with plans. Although tax laws do not specifically address an allowance for an employer providing a Christmas party for employees, HMRC allows limited tax relief against the cost of holding a function for your employees – provided certain conditions are met.<\/strong><\/p>\n