Can You Deduct Branded Golf Balls? A Tax Guide for UK Businesses

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If your idea of networking involves tee times and fairways, you might wonder if those branded golf balls are a smart business expense. Good news: they often are, but HMRC has some specific rules.

HMRC Says…

Guidance (BIM45070) states that promotional gifts, including personalised golf balls, are deductible as advertising costs IF they are given to customers or potential customers. This means those balls you keep for yourself are not deductible. But let’s look at some winning scenarios:

  • Client Gifts: A sleeve of logo-emblazoned balls for each golfer at your client outing. Absolutely deductible!
  • Tournament Sponsorship: Donating branded balls as prizes? That’s classic advertising and a tax-smart move.
  • Employee Perks:¬†Unfortunately, even if your staff loves to hit the links, those balls for them aren’t a business expense.

Additional Notes

  • Cost vs. Benefit: HMRC expects costs to be reasonable in relation to the potential advertising reach.
  • Record-Keeping: Keep invoices and notes on who received golf balls as gifts.

Consult an accountant for your specific situation or just contact us!

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