Expenses and benefits: third-party awards
Work out the value
The value of the third-party award depends on what the award is.
Cash
The value to use is the amount of cash awarded, including the PAYE tax paid.
Vouchers
If the award consists of vouchers, then the value to use is the cost to the third party of providing the vouchers, including the PAYE tax paid.
Other gifts
If the award is something other than vouchers, use the cost to the third party of providing the award.