Gifts & hospitality
In short
Best overall: Cool Christmas Hamper, £100 at Virginia Hayward Hampers. Best value: Happy Birthday Gift Box, £32.19. Premium pick: Snowflake Hamper, £185.
Across the 99 matching listings we screened from 2 UK suppliers, most cost £37–£100 and the middle price is £51. Prices checked 27 October 2026.
Hampers are the default thank-you for clients and staff, but the tax treatment, the invoice and the logistics of sending dozens at once matter as much as what is in the box. This shortlist comes from screening UK hamper retailers' full catalogues, so you can see the market spread rather than a handful of picks.
Below we cover what most hamper sites leave out: the HMRC rules on gifts to clients and staff, how VAT works on a mixed hamper, and what to sort out before you upload a recipient list.
| # | Product | From | |
|---|---|---|---|
| 1 | Best overall Cool Christmas Hamper | £100 | Details |
| 2 | Countryside Christmas Hamper | £100 | Details |
| 3 | Cheese Lover Hamper | £80 | Details |
| 4 | The Big Cheese Christmas Hamper | £78.75 | Details |
| 5 | Spirit of Christmas Hamper | £125 | Details |
| 6 | Premium pick Snowflake Hamper | £185 | Details |
| 7 | Best value Happy Birthday Gift Box | £32.19 | Details |
| 8 | Six Wines for Christmas Hamper | £100 | Details |
1 · Best overall
Sold by Virginia Hayward Hampers
Presenting the epitome of refinement: the Cool Christmas Hamper, an opulent assortment curated for discerning palates. Within this exquisite collection lies a harmonious blend of artisanal treasures, meticulously chosen to elevate your festive experience to…
2
Sold by Virginia Hayward Hampers
Celebrate the spirit of the British countryside with our Countryside Christmas Hamper, a delightful array of artisanal treats curated to evoke the rustic charm of rural living.
3
Sold by Virginia Hayward Hampers
Introducing the Cheese Lover Hamper, a culinary delight crafted to captivate the senses and indulge the palate of the cheese connoisseur in your life.
4
Sold by Virginia Hayward Hampers
The Big Cheese does exactly what it says, building an entire gift around a properly impressive cheeseboard, with a bottle of red wine thrown in for good measure.
5
Sold by Virginia Hayward Hampers
Surprise someone special with the Spirit of Christmas Hamper, a meticulously curated treasure trove designed to infuse your Christmas season with magic and indulgence.
6 · Premium pick
Sold by Virginia Hayward Hampers
Celebrate with family and treat them to our Snowflake Christmas Hamper, a magical assortment of gourmet delights crafted to ignite the spirit of joy and indulgence this festive season.
7 · Best value
Sold by Virginia Hayward Hampers
Make their special day even sweeter with our Happy Birthday Gift Box a joyful selection of classic treats thats guaranteed to make them smile.
8
Sold by Virginia Hayward Hampers
Indulge in the epitome of refined taste this festive season with our Six Wines For Christmas collection, a true testament to sophistication and luxury.
For clients, a hamper is not deductible for corporation tax. HMRC's BIM45070 allows gifts that carry a conspicuous advert for your business, but only if they are not food, drink, tobacco or vouchers, so a branded ribbon does not change the answer. For VAT, Notice 700/7 has its own test: no output VAT is due on business gifts to one person costing £50 or less, excluding VAT, in any 12-month period.
For staff, gifts to your own employees are deductible for the business (BIM45065). The employee pays no tax if the hamper qualifies as a trivial benefit: it costs £50 or less, is not cash or a cash voucher, is not a reward for work, and is not in their contract. HMRC measures that £50 including VAT, and if it is exceeded the whole amount is taxable. Directors of close companies are capped at £300 of trivial benefits a tax year.
Hamper retailers usually handle larger business orders through a corporate team rather than the website basket. The British Hamper Company, for example, routes orders for more than 10 recipients to its corporate team, takes recipient lists by CSV, offers branded ribbons, sleeves and gift cards, and has a gift-by-text option where the recipient enters their own address and delivery date. Bayley & Sage's enquiry form asks for the number of gifts, budget per gift, and whether they go to one address or many.
HMRC's Notice 701/14 lists food hampers as an example of a mixed supply: zero-rated food and standard-rated items sold together for one price. Alcohol is always standard-rated, and chocolates and most confectionery are too. So a hamper invoice should show how the VAT has been worked out, not just one VAT figure on the total.
If you are giving the hamper to a VAT-registered client, Notice 700/7 says you cannot issue them a VAT invoice for a free gift, but you can use your normal invoice with a statement that begins "Tax Certificate" so they can reclaim the VAT you accounted for.
On our shortlist, the Cool Christmas Hamper is the best overall pick at £100 from Virginia Hayward Hampers. For a tighter budget, the Happy Birthday Gift Box (£32.19) is our best-value choice.
Most of the 99 UK listings we screened sit between £37 and £100, with a middle price of £51. Trade suppliers often show prices before VAT, so add 20% if you can't reclaim it.
Usually yes. A hamper, chocolates or flowers sent as a gift count as a business gift for VAT, so you can reclaim the VAT if gifts to any one person cost £50 or less (excluding VAT) in a 12-month period; above that, VAT is due on the gift. Corporation tax is a separate test: gifts of food or drink to clients aren't deductible, while gifts to your own staff are.
The picks here come from Virginia Hayward Hampers. Most UK trade suppliers offer next-day delivery and VAT invoices; some offer credit accounts for regular orders.
No. HMRC excludes gifts of food and drink from the corporation tax deduction for advertising gifts, however they are branded. The VAT business gifts rule is separate and applies to gifts to one person of up to £50, excluding VAT, in 12 months.
Yes, if it qualifies as a trivial benefit: £50 or less including VAT, not cash or a cash voucher, not a reward for work and not in the contract. Above £50, the whole value is taxable.
Often not. The British Hamper Company, for example, says alcohol and fresh food cannot be sent outside the UK customs area. Ask for an alcohol-free version for overseas clients.
Branded items such as diaries, pens or mouse mats are the main option that stays deductible for corporation tax, if they carry a conspicuous advert and gifts to that person stay within £50 a year. Flowers and chocolates are popular too, but chocolates are food, so they are not deductible when given to clients.