There is no charge to tax and NIC on trivial benefits provided to an employee which satisfy the following conditions:
Trivial benefits are not required to be reported on a P11D.
Examples given by HMRC include:
There are no limits for employees to the number of times they can receive a trivial benefit in the tax year.
However, an annual cap of £300 applies to directors or other office-holders of close companies including family members (a close company is a limited company that’s run by 5 or fewer shareholders).
Points to be aware of:
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