{"id":19434,"date":"2019-06-20T16:17:54","date_gmt":"2019-06-20T16:17:54","guid":{"rendered":"https:\/\/smh.group\/?p=19434"},"modified":"2023-02-15T13:50:11","modified_gmt":"2023-02-15T13:50:11","slug":"feel-the-benefit-have-a-party","status":"publish","type":"post","link":"https:\/\/devstagesite.co.uk\/smhgroup\/feel-the-benefit-have-a-party\/","title":{"rendered":"Feel the benefit: have a party!"},"content":{"rendered":"\n

Most employers are aware that they can throw a\nstaff party for their employees at a cost of up to \u00a3150 per head without this\nbeing treated as a taxable benefit, but there are conditions to watch out for. <\/strong><\/p>\n\n\n\n

The exemption can apply to any type of party, such as a summer barbeque\nor Christmas party, provided the party is held annually. Therefore, a one-off\nevent, such as a 25th anniversary party, does not qualify. <\/p>\n\n\n\n

Another requirement is that the party is open to staff generally,\nalthough it is possible to have an event for employees at one location or put\non separate parties for different departments. A function should not just be\nfor directors, unless of course there are no other employees.<\/p>\n\n\n\n

The \u00a3150 per head is not an allowance, so the entire benefit is taxable\nif the per head cost just exceeds \u00a3150 by a pound or two. Along with\nexpenditure on room hire, food, entertainment and prizes, cost includes VAT and\nany transport or overnight accommodation provided. Two or more annual parties\ncan be exempt as long as the \u00a3150 limit is not exceeded. <\/p>\n\n\n\n

Example\n\u2013 the summer party<\/strong><\/h3>\n\n\n\n

A company throws an annual summer barbecue for its employees. For the summer 2019 party, the total cost is \u00a311,200, with 40 staff attending. Each staff member can bring one guest. The cost per head is \u00a3140 (\u00a311,200\/80), so there is no taxable benefit for employees.<\/em><\/p>\n\n\n\n

It may be impossible to establish the exact number attending a large function, but an estimate is permitted based on the number budgeted for or booked.<\/em><\/p>\n\n\n\n

Smaller occasions can be funded tax-free by making use of the \u00a350 trivial benefit exemption. There is quite a bit more flexibility here, since the only relevant condition when it comes to throwing a party is that the per head cost does not exceed \u00a350. The function therefore does not need to be open to all employees or be held annually.<\/em><\/p>\n\n\n\n

To see how SMH Accounting & Business Advisory<\/a><\/span><\/strong> can help get your party started, drop us a line on 0114 266 4432<\/strong> or info@smhca.co.uk<\/a><\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Most employers are aware that they can throw a staff party for their employees at a cost of up to \u00a3150 per head without this being treated as a taxable benefit, but there are conditions to watch out for. <\/p>\n","protected":false},"author":4,"featured_media":16853,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[83,299,300,74],"class_list":["post-19434","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-smh-accounting-business-advisory","tag-chartered-accountants","tag-office-parties","tag-staff-benefits","tag-tax-relief"],"acf":[],"yoast_head":"\nFeel the benefit: have a party! - SMH Group<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Feel the benefit: have a party! 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