Hi
Information on trivial benefits is available at :
Tax on trivial benefits which sets out the conditions for this exemption to apply.
More detailed guidance including examples is available in the HMRC Employer Income Manual at :
Particular benefits onwards.
If having considered all available guidance you are still uncertain as what tax treatment to apply you may consider making a non statutory clearance application.
Guidance can be found at :
Find out about the Non-Statutory Clearance Service.
Thankyou.