Start here.
Corporate orders start at twelve bottles, on one invoice
Corporate and regimental orders start at twelve bottles of Expedition Spiced Rum. The price is set per bottle: one rate from 12 to 23 bottles, and a lower one from 24. Prices include VAT and delivery is free. The current rates are on the corporate gifts page.
- Tell us how many bottles, where they are going and the date you need them by.
- We send an invoice, which you pay by bank transfer or card.
- Everything arrives together at one address, and the delivery is age-verified at the door.
Corporate gift options
Expedition Spiced Rum, corporate order
- Best for
- Clients, teams and messes who drink spirits
- Minimum
- 12 bottles, one address
- Lead time
- Confirmed with your invoice
- Personalisation
- None; each bottle carries its batch number
Bottle with presentation box
- Best for
- Gifts handed over in person
- Minimum
- Added to any bottle in the order
- Lead time
- Confirmed with your invoice
- Personalisation
- None; your own card
Gift pack: bottle, highball, jigger, slate coaster, gift box
- Best for
- Someone who owns no barware
- Minimum
- One, on the shop; ask about numbers
- Lead time
- Shop orders: one to two working days
- Personalisation
- None
Six-bottle pack
- Best for
- Fewer than twelve bottles
- Minimum
- One pack of six
- Lead time
- Shop orders: one to two working days
- Personalisation
- None
Gift card
- Best for
- Remote staff, or a taste you do not know
- Minimum
- One
- Lead time
- Emailed on the date you choose
- Personalisation
- Your message, up to 200 characters
| Gift | Best for | Minimum | Lead time | Personalisation |
|---|---|---|---|---|
| Expedition Spiced Rum, corporate order | Clients, teams and messes who drink spirits | 12 bottles, one address | Confirmed with your invoice | None; each bottle carries its batch number |
| Bottle with presentation box | Gifts handed over in person | Added to any bottle in the order | Confirmed with your invoice | None; your own card |
| Gift pack: bottle, highball, jigger, slate coaster, gift box | Someone who owns no barware | One, on the shop; ask about numbers | Shop orders: one to two working days | None |
| Six-bottle pack | Fewer than twelve bottles | One pack of six | Shop orders: one to two working days | None |
| Gift card | Remote staff, or a taste you do not know | One | Emailed on the date you choose | Your message, up to 200 characters |
For fewer than twelve bottles, the six-bottle pack is on the shop at its own price.
Jerry Can Spirits was founded by two Royal Corps of Signals veterans, holds the Defence Employer Recognition Scheme Bronze award, and 5% of profits support military charities. Our Armed Forces Covenant commitments are published, for an organisation that weighs them when choosing a supplier.
Clients and staff are taxed differently
The rules for a gift to a client and a gift to your own staff are different, and drink sits on the wrong side of one of them. In short: a bottle for a client is not a deductible cost; a bottle for an employee can be a tax-free trivial benefit; and VAT turns on £50 per person over any 12 months.
Tax and VAT at a glance
Drink to a client
- Tax
- Corporation tax or income tax
- The rule
- Not deductible. The exception for advertising gifts excludes food, drink, tobacco and vouchers.
- Limit
- None: drink is excluded at any cost
- Source
- HMRC BIM45065, BIM45070
Branded gift to a client, not food or drink
- Tax
- Corporation tax or income tax
- The rule
- Deductible if it carries a conspicuous advertisement for your business
- Limit
- £50 per person per accounting period
- Source
- HMRC BIM45070
Gift to your staff
- Tax
- Corporation tax or income tax
- The rule
- Deductible, unless incidental to gifts to others
- Limit
- None stated
- Source
- HMRC BIM45074
Gift to your staff
- Tax
- Employee tax and National Insurance
- The rule
- Tax-free trivial benefit if not cash, not a reward and not contractual
- Limit
- £50 per gift including VAT; above it, all of it is taxable
- Source
- GOV.UK trivial benefits; HMRC EIM21865
Gift to a director of a close company
- Tax
- Employee tax and National Insurance
- The rule
- Trivial benefits are capped
- Limit
- £300 a tax year
- Source
- GOV.UK trivial benefits
Any business gift of goods
- Tax
- VAT
- The rule
- No output tax while gifts to one person stay within the limit
- Limit
- £50 per person in any 12 months, excluding VAT
- Source
- VAT Notice 700/7, para 2.3
| Gift | Tax | The rule | Limit | Source |
|---|---|---|---|---|
| Drink to a client | Corporation tax or income tax | Not deductible. The exception for advertising gifts excludes food, drink, tobacco and vouchers. | None: drink is excluded at any cost | HMRC BIM45065, BIM45070 |
| Branded gift to a client, not food or drink | Corporation tax or income tax | Deductible if it carries a conspicuous advertisement for your business | £50 per person per accounting period | HMRC BIM45070 |
| Gift to your staff | Corporation tax or income tax | Deductible, unless incidental to gifts to others | None stated | HMRC BIM45074 |
| Gift to your staff | Employee tax and National Insurance | Tax-free trivial benefit if not cash, not a reward and not contractual | £50 per gift including VAT; above it, all of it is taxable | GOV.UK trivial benefits; HMRC EIM21865 |
| Gift to a director of a close company | Employee tax and National Insurance | Trivial benefits are capped | £300 a tax year | GOV.UK trivial benefits |
| Any business gift of goods | VAT | No output tax while gifts to one person stay within the limit | £50 per person in any 12 months, excluding VAT | VAT Notice 700/7, para 2.3 |
The tax and VAT points here are general information, not tax advice. Check with your accountant before you rely on them.
Gifts of drink to clients are not tax-deductible
HMRC treats business gifts the same way as business entertaining: the cost is not deductible against profits.
There is one exception, for a gift that carries a conspicuous advertisement for your business, such as a diary, a pen or a mouse mat. That is deductible while your gifts to the same person stay within £50 in the accounting period, or the tax year for a sole trader or partnership.
Food, drink, tobacco and vouchers exchangeable for goods are excluded from that exception whatever they cost. So a bottle given to a client is not deductible, with or without your logo on it.
Many organisations set a limit on the gifts their staff may accept. Ask before you send.
The Bribery Act does not prohibit reasonable gifts
The Bribery Act 2010 does not prohibit gifts. The Ministry of Justice guidance says gifts to clients as a reflection of good relations, reasonable and proportionate for your kind of business, are very unlikely to engage the Act.
Where a gift looks like cover for a bribe, the guidance says the authorities would look at its value, the way it was given, and how much influence the person receiving it has over the business decision in question. A bottle at Christmas to a client you already work with is easier to justify than a case sent while a contract is being decided.
A staff gift up to £50 a head can be tax-free
Gifts to your own employees are an allowable cost for your business, as long as the gifts are not also given to others and are not incidental to gifts made to others.
For the employee, a gift is a trivial benefit, with no tax or National Insurance to pay and nothing to report to HMRC, when all four of these hold:
- it cost you £50 or less to provide, including VAT
- it is not cash or a cash voucher
- it is not a reward for their work or performance
- it is not in the terms of their contract
If a gift costs more than £50, the whole amount is taxable, not only the part above £50. A gift of several things counts as one: a bottle and a box cost what the two cost together.
The test is the cost per employee, not the total bill. Where you buy for a group and cannot price each gift, HMRC accepts the average cost per head.
A Christmas gift given to everyone each year does not become part of their contract because it is regular. HMRC says modest gifts like these should not normally be challenged.
Directors of a close company, broadly a company run by five or fewer shareholders, can receive no more than £300 of trivial benefits in a tax year. The cap covers gifts to their family and household too.
VAT on gifts turns on £50 per person in 12 months
If you are VAT-registered and were entitled to reclaim the VAT on the gifts you bought, you do not account for VAT on gifts to the same person while their total cost stays at £50 or less, excluding VAT, in any 12-month period.
Above that, you normally account for output tax on the cost of all the gifts to that person. The rule covers thank-you gifts to customers and gifts to staff alike.
Our corporate prices include VAT. How you treat that VAT in your own books is a question for your accountant.
For a mixed team, find out who drinks first
A bottle is a good gift for someone who drinks spirits and a poor one for someone who does not. Before you order, find out how many of the team drink, and plan something else for the rest.
Ask through a manager or a quiet opt-out, not in front of everyone. Some people do not drink, and nobody should have to explain why.
For those who do not drink, a non-alcoholic gift of a similar value keeps it fair. Our shop is built around a spirit, so that gift is better bought elsewhere. HMRC’s own example gives a bottle of wine at Christmas to staff who drink and a non-cash gift voucher to those who do not, and treats both as trivial benefits.
Everyone who receives alcohol must be 18 or over. At Christmas that includes checking for apprentices and anyone on work experience.
Expedition Spiced Rum is 700ml at 40% ABV. It sips neat or over ice and works long with cola or ginger beer, so it suits a team where some sip and some mix. The ratios are in what to mix with spiced rum.
A box or a gift pack does the presenting
A presentation box, sized for the 700ml bottle, can be added to any bottle in a corporate order. It turns the bottle into a gift without wrapping paper.
The gift pack boxes a bottle with a Crystal ICE highball glass, a 25ml and 50ml jigger and a natural slate coaster, in a branded gift box. It suits someone who owns no barware and wants to make a drink that evening. It is sold on the shop; if you want gift packs in number, say so when you enquire.
Every bottle carries its batch number and its own number within the batch. We do not engrave bottles or add custom labels.
A corporate order arrives at one address for you to hand out, so the card that goes with each bottle is yours to write. A bottle handed over in person, with a line in your own hand, says more than one that arrives in the post.
A corporate order goes to one address
Every corporate order is delivered to one address, for you to hand out. We cannot yet split a corporate order across several addresses.
To send a bottle to someone’s home, place it as an ordinary order on the shop with their address at checkout, at the shop price. Orders placed before 3pm on a working day are dispatched the same day and delivered within one to two working days.
Every delivery of alcohol is age-verified at the door. The person who receives it must be 18 or over and show valid ID to the courier, and if nobody can, the parcel is returned. For an office delivery, make sure someone who can do that is there on the day.
For staff who work remotely, the gift card is emailed on the date you choose, up to 90 days ahead, with your message. The person spending it must be 18 or over.
Give us the date you need them by
There is no fixed lead time for a corporate order. Tell us the date you need the bottles by when you enquire, and we confirm the delivery date with your invoice.
For Christmas, the last order date for shop orders goes on the delivery page once it is set.
If the bottles are for an office party or a dining out night, have them delivered a few days before, while someone over 18 with ID is there to take them.
The sources are HMRC and Ministry of Justice guidance
These are the HMRC, GOV.UK and Ministry of Justice pages the tax, VAT and bribery points are drawn from, as read in October 2026.
- HMRC Business Income Manual, BIM45065: gifts
- HMRC Business Income Manual, BIM45070: gifts carrying an advertisement
- HMRC Business Income Manual, BIM45074: gifts to employees
- GOV.UK, Tax on trivial benefits
- HMRC Employment Income Manual, EIM21864: trivial benefit conditions
- HMRC Employment Income Manual, EIM21865: the cost of a trivial benefit
- HMRC Employment Income Manual, EIM21866: cash and vouchers
- HMRC Employment Income Manual, EIM21867: contractual obligation
- HMRC, Business promotions (VAT Notice 700/7), paragraphs 2.2 and 2.3
- Ministry of Justice, Bribery Act 2010 guidance and its quick start guide