Tax on trivial benefits

You don바카라 사이트™t have to pay tax on a benefit for your employee if all of the following apply:

• it cost you £50 or less to provide
• it isn바카라 사이트™t cash or a cash voucher
• it isn바카라 사이트™t a reward for their work or performance
• it isn바카라 사이트™t in the terms of their contract

This is known as a 바카라 사이트˜trivial benefit바카라 사이트™. You don바카라 사이트™t need to pay tax or National Insurance or let HM Revenue and Customs (HMRC) know.

You have to pay tax on any benefits that don바카라 사이트™t meet all these criteria.

If you바카라 사이트™re not sure whether a benefit counts as a trivial benefit call the employer helpline.

Salary sacrifice arrangements

If you provide trivial benefits as part of a salary sacrifice arrangement they won바카라 사이트™t be exempt. You바카라 사이트™ll need to report on form P11D whichever amount is higher:

• the salary given up
• how much you paid for the trivial benefits

These rules don바카라 사이트™t apply to arrangements made before 6 April 2017 - check when the rules will change.

Directors of 바카라 사이트˜close바카라 사이트™ companies

You can바카라 사이트™t receive trivial benefits worth more than £300 in a tax year if you바카라 사이트™re the director of a 바카라 사이트˜close바카라 사이트™ company.

A close company is a limited company that바카라 사이트™s run by 5 or fewer shareholders.