Corporate gift cards
Trivial benefits gift cards up to £50
The HMRC trivial benefits exemption lets you give a non-cash gift of £50 or less to an employee without tax, NIC, P11D or PSA — if the conditions are met. We help you pick brands and denominations that stay inside the rule and ship the HMRC note with every order.
What HR and procurement look at
£50 conditions built in
We suggest denominations at or below £50 and flag any brand whose card is treated as cash-equivalent.
Directors cap
For directors of close companies the annual cap is £300 (six £50 gifts). We track this across your orders on request.
No P11D for qualifying gifts
Trivial benefits that meet all four conditions don't need P11D or PSA reporting.
Documented per order
Each order ships with the HMRC condition checklist so payroll can file the audit trail.
Delivery times per channel
| Channel | Delivery | Notes |
|---|---|---|
| Digital ≤ £50 | 24h | One card per recipient; delivered by email. |
| Physical ≤ £50 | 3–5 working days UK | In branded sleeve if requested. |
Volumes and lead time
1 – 100 gifts
Same working day
Digital
100 – 1,000 gifts
1 working day
Digital + optional physical
> 1,000 gifts
1–3 working days
Bulk CSV
Pricing logic
Card face value ≤ £50 per recipient plus a service fee. If total value creeps over £50 the whole benefit becomes taxable — we flag it in the proposal before you approve.
The four HMRC trivial benefits conditions
A non-cash gift qualifies when: (1) the cost including VAT is £50 or less per employee, (2) it is not cash or a cash voucher, (3) it is not a reward for services, and (4) it is not part of a contractual entitlement. If any condition fails, the whole gift is taxable — not just the excess over £50.
Read the UK guidance →Popular brands for this audience
Related occasions
Country tax guides
Frequently asked questions
Does a store-specific gift card count as non-cash?+
Store-specific gift cards for goods and services generally qualify. Prepaid open-loop cards (Mastercard/Visa) are usually treated as cash-equivalent and disqualify the exemption.
Is the £50 per gift or per year?+
Per gift for most employees. Directors of close companies also have a £300 annual cap.
What if the card is £51?+
The whole £51 becomes taxable — HMRC does not exempt the first £50 and tax the excess.
Do we still need to report anything?+
Qualifying trivial benefits don't need P11D or PSA reporting, but keep records to prove the conditions were met.
Request a proposal now
Tell us briefly what you need. Within one business day you receive a specified proposal including delivery, service fee and tax notes.
Get price & availability
Drop your company name and work email — we'll send an indicative quote within 1 working day.
Business guarantees
What you get with every proposal — no surprises later.
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Pay on invoiceNet 14 or 30 days after delivery. No credit card required.
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Purchase orders (PO)PO number on invoice, split billing and cost-centre allocation supported.
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VAT documentationFull VAT invoice with company number, VAT ID and correct per-country rates.
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Privacy and GDPRData Processing Agreement on request. Data stays in the EU.
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SecurityEncrypted storage, MFA on sales portal, need-to-know access.
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Fraud preventionManual review on unusual volumes, IP and device checks.
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Delivery SLADigital codes normally within 1 business day of approval; bulk on schedule.
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SupportEnglish B2B support by email, chat and phone during business hours.
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Replacement for undelivered codesNot received or unusable? We replace free of charge after verification.
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Validity termsExpiry differs by brand and card type; we state this upfront per SKU.
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Country restrictionsNot every card redeems in every country. We show explicitly where an SKU is valid.
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