Trivial benefits for employees up to £50 per gift are tax-free, provided they aren't cash or cash vouchers, and aren't part of a salary sacrifice arrangement.

Annual staff parties or similar events costing up to £150 per head per year are tax-deductible for the business and not taxable on employees, as long as they're open to all staff.

Gifts to clients that include a conspicuous advertisement for your business, like branded pens or calendars, are generally allowable as deductible expenses.

Long service awards for employees after 20 years of service, up to £50 per year of service, are tax-free and can be claimed without triggering tax liabilities.

Small gifts to employees for occasions like marriage or childbirth may be allowable if reasonable and documented, but check trivial benefit rules first.

Client entertainment, such as meals or event tickets, is typically not tax-deductible, unless it's for staff or falls under specific business promotion exceptions.

Gifts of food, drink, or tobacco to employees are taxable unless they qualify as trivial benefits under the £50 limit or are part of a staff event.

Vouchers or tokens exchangeable for goods are taxable on employees if they exceed trivial benefit limits, so stick to small, non-cash items when possible.

Gifts to charities or for charitable purposes may qualify for tax reliefs, such as Gift Aid, but require separate reporting and compliance with HMRC rules.

Always keep receipts, note the business purpose, and ensure gifts aren't excessive or personal to avoid disallowance and potential penalties from HMRC.