I have a question in regard to how many trivial benefits that an employee can receive during a year from an employer.
The criteria for a trivial benefit is well understood:
Value does not exceeed £ 50 including VAT
Gift is not cash or not exchangeable for cash
The gift is not provided under a salary sacrifice or other arrangement
Gift is not provided in recognition or paricular past or future services.
I have found some documentation that there is no limit on the number of trivial gifts that can be given to an employee, provided each gift individually qualifies for relief.
For Directors this is limited to an amount of £ 300 per year or 6 benefits in total.
Is the above information correct?
Thanks in Advance
Edited at 25 Oct 2022 12:41 PM GMT