Since April 2016, employers have been able to provide small benefits-in-kind to their employees without them counting as taxable perks.
These should not
- cost more than £50
- be cash or cash vouchers
- in recognition of a service performed by the employee as part of their job
- form part of their contract of employment
Whilst you can provide any number of small benefits to your employees, the rules for Directors are different. Directors are limited to £300 per year.
More information can be found on HMRC’s website https://www.gov.uk/expenses-and-benefits-trivial-benefits
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