Can you claim for client gifts?

[yoshilee]

Hi, I am a self employed massage therapist and have a home salon. I'm starting my third year and buy a small birthday gift for my regular clients such as flowers or they can choose a scented candle or Lindt chocolate. I've not claimed for the gifts I bought in the tax year just gone as I couldn't find the info on HMRC website and I also did not keep all the receipts. Can anyone please advise if I am able to put client gifts down as an expense? and if there are any restrictions on the type of gift you can claim for? thank you for your help.

 

[salonfrog]

Hi
In short, the answer is that you cannot claim. There are some small instances when you could but your examples are not covered by them. Here’s the HMRC manual but it’s not an easy read

The detail is here:
https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim45065

 

[yoshilee]

Hi
In short, the answer is that you cannot claim. There are some small instances when you could but your examples are not covered by them. Here’s the HMRC manual but it’s not an easy read

The detail is here:
https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim45065

Thank you for taking the time to reply. That's the manual I tried to use when I complete my return this year, it's so hard to find what you are looking for!

 

[Rachael.V]

Reading some of those guidelines, if you got some candles branded up with your business details on them, that would come under the 'conspicuous advertising'

 

[salonfrog]

Reading some of those guidelines, if you got some candles branded up with your business details on them, that would come under the 'conspicuous advertising'

Yes, I agree. And less than £50 worth per client per year (which won’t be hard).

 

[yoshilee]

Reading some of those guidelines, if you got some candles branded up with your business details on them, that would come under the 'conspicuous advertising'

That's a great idea, thank you for replying. I find that manual so hard to navigate!