Trivial Benefits & Staff Parties: The Tax Rules

Small gifts and staff events can be a great way to say thank you, and many can be given tax-free if you follow HMRC’s rules. This course explains the £50 trivial benefits exemption, the £300 cap for directors of close companies, the £150 per head annual events exemption, and how to deal with benefits that do not qualify.

This course gives general information about UK tax rules on employee benefits and is not tax advice. Check HMRC guidance for your circumstances.