Her Majesty's Revenue and Custom (HMRC) rules allow staff to attend all staff parties each year without incurring a taxable benefit as long as the event is open to all staff and does not cost more than £150 a head. The University's annual Christmas and Summer parties fit this description.
All other parties, such as staff `thank yous' and away days with no obvious work-related training content are classed as a taxable benefit on which we must account for tax and NI.
The University accounts for such tax through a PAYE settlement agreement with HMRC, with the cost being borne by the host department.
We must therefore request that you notify Salaries of any staff parties/away days you might be holding with details of the cost and a list of attendees.
If you are considering giving any benefits to your staff, either formal or informal, please contact Salaries to discuss the full implications.