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Posted Fri, 27 Sep 2024 15:44:33 GMT by sarah Blackburn
If staff are taken for social drinks each week/fortnightly, and this is paid for by the company, provided each instance is under £50 is that still considered trivial or does the total drinks bill for each employee for the year to be under £50. These are provided on an adhoc basis and not related to performance or reward, they are solely social in nature and amount to a single drink per person (e.g £5) As an example, if employee A went for a drink paid for by the company 12 times in a year, and the cost each time was £5, would that be trivial, or would the total cost be viewed as £60 and therefore no longer trivial. Employee B went for a drink paid for by the company 6 times at a cost of £5 per drink, is this trivial either way as either 6 instances of £5 or a total of £30
Posted Tue, 08 Oct 2024 11:33:15 GMT by HMRC Admin 19 Response
Hi,
Please see the examples below, example E:
EIM21865 - Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
In this case as the drinks provided are for the same reason each time then they are counted as one single benefit over the year and if this goes above £50 in total then it is not considered as a trivial benefit. 
Thank you.

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