a business gift is a deductible business expense as long as it is less than £50 per Donee per year and it carries a conspicuous advertisement for the business. If you spend more than £50 on a person then the whole amount becomes non deductible, not just the amount over £50. The gift must be a business gift e.g. diary or business calendar, and must not be food, alcoholic drink, tobacco or even vouchers that can be exchanged for these items. Gifts to charities may also be allowed although many will fall foul of the “wholly and exclusively for business purposes” rule.