Can Employees Receive Christmas Presents Tax Free

Employees are entitled to receive 'trivial' benefits from their employer such as seasonal gifts tax free.

There is no monetary limit set for gifts but HMRC suggests that larger employees should agree an upper limit each year with their tax office.

HMRC guidance includes the following items as trivial: a turkey (but not a hamper), a box of chocolates, one or two bottles of ordinary wine (but not a case).

Gifts to staff are tax deductible in the employer's accounts as staff welfare payments, whether trivial or not.

Published: November 2014

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