Social functions: Christmas parties or other annual events, cost not exceeding £150 per head
Circumstances |
Where the employer provides a Christmas party, or other annual events, available to all employees and the total expenditure in the year is no more than £150 per person |
Class 1 NICs |
No |
PAYE |
No |
Enter on P11D |
No |
Class 1A NICs |
No |
Enter on P9D |
No |
Further information |
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