It’s nice to give clients gifts but, generally, these are not tax deductible and are treated in the same way as business entertaining.
For a gift to be allowable for tax purposes it must be all of the following:
- Value <£50 per individual per year
- Not food, drink or tobacco or vouchers that can be exchanged for goods
- Displays a conspicuous advert for your business
You can also deduct the cost of free samples of your own goods given away as advertising.