Draw names free, then check the bit HMRC cares about: a company-paid gift over £50 is taxable in full (ITEPA s323A), and if the Christmas party plus your other annual functions cost more than £150 a head, the excess goes into a PAYE Settlement Agreement — tax grossed up plus 15% Class 1B, payable by 22 October 2027.
For: UK office managers, HR and payroll leads and small-company directors running this December's Secret Santa and Christmas party. The rules (tax year 6 April 2026 – 5 April 2027): a gift the company pays for is tax-free only up to £50 each (ITEPA s323A); the Christmas party plus every other annual function must stay at or under £150 a head, VAT and guests included (s264). Go over and the excess is settled in a PAYE Settlement Agreement: apply by 5 July 2027, pay by 22 October 2027. Skip to the name draw ↓
| Taxable gift per employee (over £50 = the whole gift) | - |
| Taxable gifts, all employees | - |
| Christmas party cost per head | - |
| All annual functions per head this tax year | - |
| Headroom under the £150 function limit, per head (minus = over) | - |
| Taxable function cost per head (the part that does not fit in £150) | - |
| Taxable function cost, everyone attending | - |
| Total taxable value for a PAYE Settlement Agreement | - |
| PSA income tax, grossed up | - |
| Class 1B National Insurance on value + tax | - |
| Your PSA bill, due 22 October 2027 | - |
Everything updates as you type. Gifts staff buy with their own money are outside these rules. A calculation aid, not tax advice.
Full version — $21 once · the .xlsx to keep as your 2026-27 PAYE Settlement Agreement working paper: the same 11 formulas, a close-company director sheet for the £300 cap, and the 8 rules with their sources.
Nobody draws themselves, and no one draws a name they are kept apart from. Runs in your browser; nothing is sent anywhere. Send each person only their own line.