Expenses and benefits: third-party awards


As an employer, you have certain tax, National Insurance and reporting obligations if your employees receive third-party awards.

What’s included

Third-party awards are normally incentives provided by someone other than you. For example, if you run a car dealership, your employee might receive an award from a car manufacturer.

Awards can include:

  • cash
  • vouchers
  • cheques
  • other gifts