http://www.hmrc.gov.uk/manuals/eimanual/EIM21863.htm
An employer may provide employees with a seasonal gift, such as a turkey, an ordinary bottle of wine or a box of chocolates at Christmas. All of these gifts are considered to be trivial and as such are not taxable. For an employer with a large number of employees the total cost of providing a gift to each employee may be considerable, but where the gift to each employee is a trivial benefit, this principle applies regardless of the total cost to the employer and the number of employees concerned. . If a benefit is trivial it should not be included in a PSA ( EIM21861).
Last year purchased a Kelly Bronze turkey (http://www.kelly-turkeys.com/) on the company card (£76). Didn't actually rate it that well, but will be choosing a similar turkey this year from a local supplier which is nicer and only £43. You might as well.....
An employer may provide employees with a seasonal gift, such as a turkey, an ordinary bottle of wine or a box of chocolates at Christmas. All of these gifts are considered to be trivial and as such are not taxable. For an employer with a large number of employees the total cost of providing a gift to each employee may be considerable, but where the gift to each employee is a trivial benefit, this principle applies regardless of the total cost to the employer and the number of employees concerned. . If a benefit is trivial it should not be included in a PSA ( EIM21861).
Last year purchased a Kelly Bronze turkey (http://www.kelly-turkeys.com/) on the company card (£76). Didn't actually rate it that well, but will be choosing a similar turkey this year from a local supplier which is nicer and only £43. You might as well.....
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