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Accountants for IR35 Contractors & Freelancers

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Tax Tip - Week 31 - Tax Deductible Business Gifts

  
  
  
  
  

Business Gifts are normally treated as non deductible for tax in the same way as entertainment expenses.

But this is not always true.

Some gifts can become tax deductible to the giver and non taxable to the recipient, but you need to know the HMRC guidelines.

For instance if you are under contractual obligations to make the gift under a supply of service or if you give a gift as part of a purchase then it can be tax deductible. Gifts under a certain value can also be tax deductible, and you can have branded gifts too !

See our detailed guidance on Gifts here

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