Call us 0800 0523 555

Contact Us

*COVID-19 update: Many of our shops and offices are now open for face to face meetings with strict social distancing measures in place. We also offer telephone and video consultations for all new clients in order to discuss your needs. Find the latest COVID-19 information available for your business.

Gift of Goods and Samples to Customers

To encourage more custom to my new shop, I am planning an exhibition evening for a number of products. I will be inviting members of the public and clients for an open evening, and will be providing small samples and a gift to everyone attending. Can I claim a deduction for this in my accounts?

To be allowable for tax purposes, the legislation states that you must ensure that the gifts being made are not food, drink or tobacco, nor is it a token or voucher exchangeable for goods and that the cost of the gift (together with the cost of any other such gifts given to the same person in the tax year) does not exceed £50. The gifts must contain a conspicuous advertisement for your business, and you must ensure that the advertisement is on the gift itself, and not just on the wrapping.

However, if you are providing free samples of a new product that you are promoting at the event, assuming they satisfy HMRC criteria that they are “provided in the normal course of your trade”, and “given with the object of advertising to the public generally”, then you will be able to claim a full deduction for the cost of the free samples.

Call us today to make an appointment with your local office

Consultations available by telephone or video

0800 0523 555

Contact Us