04/06/2026
Alert for employers: small gifts up to £50 can be tax-free if you tick the right boxes. It's about goodwill, not rewards. Find out why your Christmas treats might not cost extra tax.
Employers looking to provide staff with small gifts or seasonal tokens of appreciation should remember the rules for tax-free trivial benefits. A benefit can qualify as a trivial benefit where all of the following conditions are met: the benefit costs £50 or less;