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Tax and reporting rules for employers providing Christmas bonuses.

• Overview

  As an employer providing Christmas bonuses to your employees, you have…

• What to report and pay

  You may have to report any Christmas bonuses to HM Revenue and Customs…

• Work out the value

  The amount you need to report depends on the type of bonus you provide.…

• Technical guidance

  The following guides contain more detailed information: Christmas presents…

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.

• Overview

  Inheritance Tax is a tax on the estate (the property, money and…

• Passing on a home

  You can pass a home to your husband, wife or civil partner when you die.…

• Rules on giving gifts

  Inheritance Tax may have to be paid after your death on some gifts you’ve…

• When someone living outside the UK dies

  If your permanent home (‘domicile’) is abroad, Inheritance Tax is only…

Find out about Import VAT and Customs Duty when you send gifts into the UK.

• Updated: 1 August 2022

Tax and reporting rules for employers providing gifts to employees

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

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

All data on gifts that Home Office ministers gave and received, their external meetings and any overseas travel.

• Updated: 29 August 2024

This series brings together all documents relating to Gifts given

• Updated: 3 May 2013

This series brings together all documents relating to Ministers' gifts and hospitality.

• Updated: 13 March 2015

DFID special advisers gifts, hospitality and meetings returns.

• Updated: 29 May 2014