You don’t have to pay tax on a benefit for your employee if all of the following apply:
This is known as a ‘trivial benefit’. You don’t need to pay tax or National Insurance or let HM Revenue and Customs (HMRC) know.
You have to pay tax on any benefits that don’t meet all these criteria.
If you’re not sure whether a benefit counts as a trivial benefit call the employer helpline.
If you provide trivial benefits as part of a salary sacrifice arrangement they won’t be exempt. You’ll need to report on form P11D whichever amount is higher:
These rules don’t apply to arrangements made before 6 April 2017 - check when the rules will change.
You can’t receive trivial benefits worth more than £300 in a tax year if you’re the director of a ‘close’ company.
A close company is a limited company that’s run by 5 or fewer shareholders.
Don’t include personal or financial information like your National Insurance number or credit card details.