We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tax and reporting rules for employers providing Christmas bonuses.
As an employer providing Christmas bonuses to your employees, you have…
You may have to report any Christmas bonuses to HM Revenue and Customs…
The amount you need to report depends on the type of bonus you provide.…
The following guides contain more detailed information: Christmas presents…
The Christmas Bonus is a one-off tax-free £10 payment to people who get certain benefits - what you'll get, eligibility, how to claim
The Christmas Bonus is a one-off tax-free £10 payment made before…
The Christmas Bonus is a one-off payment of £10. If you get more than one…
To get a Christmas Bonus you must be present or ‘ordinarily resident’ in…
You do not need to claim the Christmas Bonus - you should get it…
If you’re part of a married couple, in a civil partnership or living…
Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it
Inheritance Tax (IHT) is paid when a person's estate is worth more than £325,000 when they die - exemptions, passing on property. Sometimes known as death duties.
Find out about Import VAT and Customs Duty when you send gifts into the UK.
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
Tax and reporting rules for employers providing gifts to employees
What Gift Aid is, who can claim, what donations are eligible for Gift Aid, Gift Aid declarations for your charity or community amateur sports club (CASC), how to claim
Check the tariff classification for lighting strings or light chains used for Christmas trees.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).