Definition
Trivial benefits (UK)
UK rule: small benefits to employees up to £50 per occasion are tax-free, provided they are not cash and not given as a reward for work.
Under the trivial benefits rule, UK employers may provide gifts up to £50 per occasion tax-free. Gift cards qualify as long as they are not cash equivalents and not contractually owed.
For directors of close companies an annual cap of £300 applies. The benefit must not be a reward for specific performance or services.
Combine trivial benefits with other campaigns carefully — HMRC looks at the cumulative pattern across the tax year.