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The Annual Party Exemption (Christmas,birthday,work anniversary, team building)

By jonesdinah, Nov 15 2017 04:20PM

Annual allowance of £150 per head for employees and their partners (one employee £150 one partner of employee £150) can be used for the Christmas party.

It is important not to exceed this amount in one event, i.e do not spend £160 per head for Christmas as the whole allowance will be disallowed.

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