As much as the thought is lovely, customer and staff Christmas gifts fall into the category of entertaining and as a general rule expenses, incurred by a business in providing entertainment or employee gifts, in connection with a business are not tax deductible.
However:
Gifts for your clients – direct tax deductions
The gifts must carry a clear advertisement for the business (e.g. with branding or logo) which must be on the gift itself, not just the wrapping.
They can’t be alcohol, food, drink, tobacco (unless they are your business) or vouchers.
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