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*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.

Providing samples of a new product to customers

I am planning to promote a new product in my small retail business. Each customer over the next week will receive a sample as a gift.  Am I able to claim a deduction for this in my accounts, as I am aware that gifts to clients are in some cases not tax deductible?

Yes, you will be able to claim a deduction for the cost of these free samples and gifts, as, providing they include a conspicuous advertisement for your business, they will be treated as being used for the purpose of advertising.

This does not apply if the gift is food, drink or tobacco, or a token or voucher exchangeable for goods. You must ensure 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. Remember that the advertisement must be on the gift itself, and not just on the wrapping.

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