Can I claim gifts and entertaining clients as a sole trader?

Can I claim gifts and entertaining clients as a sole trader? No for entertaining customers, suppliers or contractors, or for food and drink gifts to them. In 2026-27 you can claim branded gifts if a person's total is £50 or less in the tax year, and staff entertaining for employees. No. The law excludes gifts of food, drink and tobacco, and tokens or vouchers exchangeable for goods, whatever they cost and even if your logo is on them. Yes, if each one carries a conspicuous advert for your business and your gifts to that person in the tax year, other than food, drink, tobacco and vouchers, come to no more than £50. HMRC's manual says the advert should be on the gift itself, not just the wrapping. No. Hospitality for customers, suppliers or anyone else is blocked by law, even when the lunch is to talk about work and wins you the next job. Your own meal at that lunch is not claimable either. Read the full answer, with every source, at rightotax.co.uk.