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Posted Wed, 13 Jul 2022 11:28:12 GMT by JPC
A company arranged for a leaving present for an employee. The present was a gift voucher (Amazon gift card) for £50.00. Can we apply a trivial benefit exception in this situation? Or do we have to record it on P11D for tax and put it through payroll for Class 1 NIC?
Posted Mon, 18 Jul 2022 16:32:30 GMT by HMRC Admin 10
You can treat the leaving gift as a trivial benefit as long as it meets the following criteria, it cost you £50 or less to provide, it isn’t cash or a cash voucher, it isn’t a reward for their work or performance and it isn’t in the terms of their contract.
You can find guidance on trivial benefits here:
Tax on trivial benefits

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