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Trivial Benefits

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:
Christmas hampers
Tickets to the theatre/Cinema
Tickets to the football, rugby, golf, etc
Spa treatment
Golf lesson
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.