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HMRC internal manual

Employment Income Manual

Particular benefits: treatment of benefits that are trivial in amount: action to take (to 5 April 2016)

Note: with effect from 6 April 2016, a statutory exemption for trivial benefits came into effect. This page explains HMRC’s approach to trivial benefits for tax years 2015 to 2016 and earlier. For tax years 2016 to 2017 onwards, see EIM21864.

Requests that a trivial benefit should be ignored for practical purposes (see EIM21860) should be dealt with by the appropriate office or contact responsible for dealing with the employer.

If you decide to agree to the request do not record this in a dispensation (see EIM30050). Instead send a letter to the employer recording what the circumstances are and what has been agreed. Say that if circumstances or amounts change the agreement may not necessarily be relied on.

Preserve a copy of this letter permanently in the employer’s records. See COG908080.