SE21692 - Benefits: Christmas parties and other social functions: more than one annual function

Extra Statutory Concession A70

Where there is more than one annual function potentially within Extra Statutory Concession A70, we do not expect employers to keep a cumulative record, employee by employee, of functions attended. But for each function the cost per head should be calculated. The cost per head of subsequent functions should be added. If the total cost per head goes over £75 then whichever functions best utilise the £75 are exempt, the others taxable.

See the example at SE21694