There are exemptions for some trivial benefits given to an employee and to a limited extent a director of a close company.
A trivial benefit is one that:
Costs £50 or less (including VAT);
If it is a voucher, it cannot be convertible into cash;
Isn’t a reward for service or in any way contractual;
In essence acknowledges a personal event relating to the employee, for example a birthday;
Is not reimbursed
Here are some examples of what people have used TB’s for:
Tickets to the theatre/Cinema
Tickets to the football, rugby, golf, etc
Wedding anniversary flowers/champagne
Where the payment is made to a director of a close company (being one with five or fewer shareholders) there is a cap of £300 on the trivial benefits provided in the tax year.
For regular employees legislation does not impose a limit on the number of benefits as long as each individual benefit does not exceed £50 and all other conditions are met.