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Posted Fri, 19 Jul 2024 11:23:51 GMT by EF
Can these be classed as a trivial benefit assuming they meet the criteria? Have tried to research the answer but everything seems to relate to retirement gift rather than a general leaving present.
Posted Tue, 23 Jul 2024 10:52:42 GMT by HMRC Admin 10 Response
Hi
As long as it meets the criteria found here  Tax on trivial benefits then yes, however if the a leaving gift is a thank you for their work then this could be seen as a reward for their work or performance and therefore not a trivial benefits.

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