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Dec 2021 :  Seasonal parties (including "virtual" parties) and gifts

Updated guidance summarising the key points for Institutions/Schools, etc. who may be considering providing either seasonal (e.g. Christmas) parties or gifts, to ensure no additional, unintended costs are incurred. 

Tea and coffee for employees or small gifts to employees in recognition of a particular event (e.g. flowers for birth of a child) are regarded as trivial benefits. Other items may be regarded as trivial if they are less than £5 in value or are infrequent supplies e.g. water, biscuits and newspapers. These will not need to be reported on the P11D.

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