Christmas night out for partnership

[BlaWearie]

Does anyone have a Christmas 'do'? Am I right in thinking I can put it down on my tax return as a legitimate business expense? I can't find the HMRC guidance.

Yes you can. I believe you can spend upto £150 per person employed by your company for xmas do.

Not sure whether or not a Christmas do for partners would be a business expense or not.

If you employed people and held a Christmas do for them it would be (as the reasoning is that you will retain the staff that way) but don't think it is for your own tax return if you are a partner

Me and DH do!!!!!
Nice lunch out usually

The £150 is for employees, which can include directors. There is no comparable exemption for self employed sole traders nor partners.

Thanks anyway.