for an immaterial amount like cards which was wholly for the purpose of the business I would just stick it to stationary.
There are specialist accountants charity christmas cards, generally with a charity association (although the charities normally only get a small percentage) which you can have specially printed with your company branding.
Those one's are generally put off to the advertising budget rather than stationary.
Gifts can be a lot more problematic with alcohol and tobacco products never being allowable for tax purposes.
If the client goes for something like a gift of a calendar, diary or pen with the company name on it then again it would be allowable within the advertising budget.
HTH,
Shaun.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
