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
- Digital or physical delivery, personalised with your logo and message
- One invoice, no card surcharge, volume discount at scale
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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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Full UK trivial benefits & gift card guide
Full UK trivial benefits & gift card guide →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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