Christmas Entertainment – will BBC give you more for your money than the tax man?

Paula Veysey Smith • 8 December 2018
The answer to this question is probably yes, even though there’s no Dr Who special this year!

Rules on entertainment haven’t really changed that much.  Any entertainment that does not involve staff is not deductible for tax purposes; you can still put it through your books but at the end of your company year we become the Christmas Grinch and remove it from the tax return.  However, if you do treat your favourite client to a Christmas meal at least you can have a nice evening out without having to pay for it personally which will save on your personal tax.

However, staff entertaining IS allowable as a business expense but there are some rules to follow.  You can claim food, drink, entertainment and other incidental costs such as travel and overnight accommodation.  However, before you get carried away booking that James Bond theme night in central London that you’ve always wanted to do remember you only have an allowance of £150 per head inclusive of VAT per year.  Provided that limit is not exceeded you can do any number of parties during the year.  A reasonable Christmas do and a summer BBQ will about use that up.

What if you want to give gifts?  Well, any gifts to clients are only allowable as a tax deduction if the total cost to one individual is less than £50, the gift has some relevance to your business and isn’t food, drink or tobacco; lucky clients though if that is the industry you work in!  So my lucky clients will be receiving an M:Power Calculator this year.

Finally, what about staff?  As long as what you give them is deemed a trivial benefit, which means it must cost £50 or less and not be part of their contract or a reward scheme.  So some good news to end with,  a bottle of wine, some chocolates or even a small turkey are likely to be exempt.

So, for £150.50 you can buy your TV license and enjoy hours of entertainment over Christmas.  I guess after the James Bond theme night recovering in front of the TV may be just what you need!

T is for Time-Bound

by Paula Veysey-Smith • 26 June 2026
A goal without a deadline is just a wish with good intentions. Here's why putting a date on it changes everything. “Having that end date is something that gives you the enthusiasm, the commitment, and the motivation to continue.” We're now on T in the SMARTER Goals series - and this one is beautifully simple. T stands for Time-Bound, or Targets. It means giving your goal an end date.

R is for Relevant

by Paula Veysey-Smith • 26 June 2026
Short-term goals are more powerful when they're built towards something bigger. Here’s why relevance is what keeps you going when motivation dips. “Goals that are shorter term in nature, but built to a bigger vision, are the most motivating that you can get” So far in this series we've looked at S for Specific, M for Measurable, and A for Achievable. Now we come to R for Relevant -- and this one is about making sure your goals are connected to something that genuinely matters to you.

A is for Achievable

by Paula Veysey-Smith • 26 June 2026
Ambition is a wonderful thing. But set the bar too high and it can work against you. Here's how to find the sweet spot. "Having goals that are achievable doesn't mean downgrading your expectations. It's about providing a goal that you know, if you work hard and do the things you need to do, could be achieved." So far in this series we've looked at S for Specific — getting crystal clear on what you want — and M for Measurable, making sure you can track your progress along the way. Now we come to A for Achievable. And if you're anything like me, this one will resonate.
HMRC mileage rate increase 2026 -- car dashboard representing business travel costs

HMRC Increases Mileage Rate to 55p Per Mile

by Paula Veysey-Smith • 5 June 2026
HMRC has increased the Approved Mileage Allowance Payment rate from 45p to 55p per mile for the first time in 15 years. Find out what the new rates mean for employees, directors and self-employed individuals from 6 April 2026.
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