Gifts by virtue of vocation

I receive gifts due to the nature of my vocation. They are normally treated as taxable as trading income. But due to the unusual nature of gifts, there are a few that are not so clear due to the unusual nature of vocational gifts. I receive a gift to pay for a vehicle for my family's personal use, and not for the day to day work I am engaged in. It is given by a friend but not an exceptionally close friend. The vehicle is not being treated as a work expense. Is this gift still treated as taxable? Secondly, the guidance for people in my circumstances says that "personal gifts" from "immediate friends" are not taxable. My best friend gives a regular gift to me. Would this count as taxable or not? Thirdly, I receive financial gifts with instructions to use "at my discretion". These funds are often used to support others whether by passing on the gift. purchasing supplies for them, or for treating them to a meal out etc. Is this taxable income if these are passed on to others? If taxable, are the expenses able to be claimed - specifically as they are charitable giving, but not through a registered UK charity? Finally, I receive gifts which are for a specific purpose, but not a capital purchase such as a vehicle e.g. buying furniture. Are these gifts taxable? Many thanks for the help. Finally,

Hi LorryG,

Please refer to guidance here:

Employment Income Manual

Please see if any of the gifts fall unde this. 

Thank you.