Trivial Benefits

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

If you would like us to complete you P11Ds, please give us a call on 01908 227055