The Fun and the HMRC on Staff Christmas Parties

With the club Christmas party season upon us, it is perhaps prudent to ensure the taxman does not spoil the party.

So how do you ensure you avoid any unpleasant surprises at a later date? In the first instance as a club, if you provide social functions and parties for your employees at any time of the year, you have certain National Insurance and reporting obligations.

What you need to report and pay depends on:

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