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Trivial Benefits

What is it?

Your employer can give you small, non-cash benefits worth up to £50 each without them being taxable — including gift vouchers, a birthday meal, or flowers.

Who is eligible?

Available to all employees. The benefit must cost £50 or less, not be cash, not be a reward for work, and not be part of a contract.

How to claim

Ask your employer about their trivial benefits policy. No claim to HMRC is needed — the employer simply doesn't report these on your P11D.

View on GOV.UK