Can You Throw a Christmas Party for One (And Claim It)? Yes, You Sleigh!

Mulled wine, fairy lights, Mariah Carey on loop… and you're wondering:

“I’m the only director of my limited company — can I really throw a Christmas party for myself and claim the cost?”

🎁 Yes, you absolutely can. HMRC says so — and it’s one of the few tax perks that feels genuinely festive.

Let’s unwrap the details, shall we?

🥂 The One-Person Christmas Party – It's a Thing

HMRC allows companies to claim annual staff events as a business expense — and that includes Christmas parties.

Even if you’re a one-person limited company, you can throw yourself a little end-of-year celebration. It still counts as a staff event, and it’s fully deductible (and tax-free for you), as long as you follow the rules.

✅ The Rules (a.k.a. the Naughty-or-Nice List)

To keep it all above board with HMRC:

🎄 It must be an annual event (Christmas party, summer BBQ, etc.)👤 It must be open to all employees (which, if it's just you — lucky, you're automatically on the guest list!)💷 The cost must not exceed £150 per person per year (including VAT)👫 If you invite a plus-one (e.g. your partner), the limit becomes £300 total (£150 x 2)

💡 Go even £1 over? The entire amount becomes a taxable benefit — so keep that sleigh on track!

🎉 What Can You Claim?

• A fancy meal out or festive takeaway

• Drinks and a bit of bubbly (within reason)

• Taxi to/from the venue

• A ticket to a Christmas concert or comedy night

• Even a festive jumper, if you’re feeling brave

• 
  

Just keep it within the £150 per head limit and make sure your company pays (not you personally). Don’t forget to keep your receipts — even Santa keeps records.

❌ What You Can’t Do

• Claim if you’re not set up as an employee of your company

• Throw multiple parties that total more than £150 per head — unless you’re okay with a tax bill

• Claim for non-annual, ad-hoc get-togethers (only annual events qualify)

🧾 The "Party for One" Checklist:

✅ It’s your limited company

✅ You’re the sole employee/director

✅ You’re throwing an annual event

✅ The cost is under £150

✅ You’ve kept your receipts

🎉 Then go ahead — pour yourself a glass, toast your hard work, and let your company pick up the tab.

Final Thoughts

Tax rules might not usually spark joy, but this one? It’s practically gift-wrapped. So whether you book a table for one at a local restaurant or order yourself a Christmas curry and stick on Elf, know that your solo celebration is 100% legit.

Merry Tax-Deductible Christmas!