Gifts from surplus income

In making gifts from surplus income to cover living expenses such as car insurance, household bills such as electricity or council tax, does it matter or make any difference if such gits are paid directly (i.e. person making the gift pays the expense/bill directly) or gifts an amount to the gift receiver who then settles the expense/bill? Thanks.

Hi
I am assuming you are asking the question as an employer. There is guidance here Expenses and benefits for employers