A joint statement on UK-wide Christmas arrangements from the UK Government and Devolved Administrations outlined UK wide arrangements for Christmas.
They’ve agreed that:
- Travel restrictions across the four administrations and between tiers will be lifted to provide a window for households to come together between the 23rd and 27th of December.
- Up to three households can form an exclusive ‘bubble’ to meet at home during this period. When a bubble is formed it is fixed and must not be changed or extended further at any point.
- Each Christmas bubble can meet at home, at a place of worship or an outdoor public place, but existing, more restrictive rules on hospitality and meeting in other venues will be maintained throughout this period.
The Scottish Government has published Covid 19 Guidance for Festive Period.
Further UK Government guidance on creating a “Christmas bubble” between 23 and 27 December can be seen at: Making a Christmas Bubble
Virtual Works Christmas Party Tax Exemptions
The traditional Christmas works night out will be going online for most firms this year. That’s why we’d like to draw attention to the potential tax implications of hosting a ‘virtual party’.
HMRC are not the Grinch after all. They have recently announced that employers may arrange a “virtual” Christmas party this year and there will be no taxable benefit for employees provided that all staff are invited and the cost per head does not exceed the normal £150 limit.
Maybe keep it to a modest affair and let’s have a big bash when the Coronavirus pandemic is over as we are allowed more than one event a year within the £150 limit.
We recommend speaking to a tax expert for clarity on this. You can get in touch by email at firstname.lastname@example.org