Trivial benefits are small, non-cash perks that employers can give to staff without them being taxed as a Benefit in Kind, provided certain conditions are met. Common examples include small gifts, flowers, or a meal out to celebrate an occasion.
Conditions for the exemption
The benefit must cost no more than a set amount per person, must not be cash or a cash voucher, and must not be a reward for work or performance. Company directors are subject to an annual cap on the total value of trivial benefits they can receive.
Tax rules depend on individual circumstances and can change. This glossary is general information rather than personalised tax advice.