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Posted Wed, 11 Oct 2023 15:20:26 GMT by
Is the £50 trivial benefits threshold based on the benefit to the employee, or the cost to the employer? So, for example, if the employee receives £50 as a trivial benefit, but in delivering that, the cost to the employer is £51, is that still a trivial benefit, or is it taxable because it costs the employer £51?
Posted Thu, 12 Oct 2023 16:58:29 GMT by
Not hrmc but it is the cost of providing the benefit rather than the value of the benefit.
Posted Tue, 17 Oct 2023 09:23:13 GMT by HMRC Admin 8
Hi,
When reviewing if any expense or benefit given to or provided to an employee is taxable it is always the cost to the employer.  
Thank you.

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