2 articles tagged with Trivial Benefits.
How the trivial benefits exemption lets UK employers give staff and directors tax-free gifts up to GBP 50, the rules, the limits, and the traps for 2026/27.
Employers can give small gifts up to GBP 50 each with no tax for the employee, as long as the rules are met. Here is how the trivial benefits exemption works and the GBP 300 annual cap for directors.