Staff gift cards under UK trivial benefits
The UK trivial benefits exemption lets employers give staff a gift card of up to £50 per occasion, tax- and NIC-free, provided it isn't cash, isn't a reward for performance, and isn't in a salary sacrifice arrangement. It's the cleanest way to say thank you at Christmas, birthdays or milestones.
- Up to £50 per occasion, per employee — HMRC trivial benefits rules
- No PAYE, no NIC, no P11D reporting when the criteria are met
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The four conditions for trivial benefits: (1) £50 or less including VAT, (2) not cash or a cash voucher, (3) not a reward for work or performance, and (4) not part of contractual terms or salary sacrifice. Closed-loop gift cards (Amazon, Apple, high-street retailers) meet the second condition — open-loop prepaid cards typically don't. Directors of close companies are additionally capped at £300 in trivial benefits per tax year.
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Tax context
Gift cards for employees can fall under the UK trivial benefits rules — your account manager flags what to check. We don't provide tax advice.
Frequently asked questions
Are staff gift cards taxable in the UK?
Not when they meet HMRC's trivial benefits criteria: closed-loop, £50 or under per occasion, not cash, not performance-linked, not salary sacrifice. Meeting all four means no PAYE, no NIC, and no P11D reporting.
How many trivial benefits can we give per employee per year?
There's no per-employee annual cap for regular staff. Directors of close companies are capped at £300 in total trivial benefits per tax year.
Does the £50 include VAT?
Yes — HMRC's £50 threshold is the total cost to the employer including VAT. Order at £49 or £50 to stay compliant; £50.01 fails the whole exemption for that gift.
Which gift cards qualify as non-cash under HMRC rules?
Closed-loop cards that can only be redeemed with a specific merchant (Amazon, Apple, John Lewis) qualify. Open-loop prepaid cards that work anywhere Visa/Mastercard is accepted are treated as cash equivalents and fall outside the exemption.
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