Gifts and individual recognition: expenses policy
Gifts to employees for birthdays and other occasions are considered personal, non-business expenditure and must not be claimed via expenses.
Tax treatment for gifts and individual recognition [1]
This table forms part of the Employee Expenses policy. Any deviations from the policy must adhere to the key principles [2] and be authorised by the Head of Institution. Where appropriate, any claims must also align to the funder’s terms and conditions.
| Expense category | Allowable expenses | Additional information |
|---|---|---|
| Gifts to employees | As a rule, gifts to employees are to be funded by local staff collections.
Exceptionally, token gifts to mark milestone events in employees’ personal lives may be provided, typically a card and/or flowers. |
Milestone events include birth of an employee’s child, engagement, marriage, extended illness/injury, sympathy, and condolences (relating to the death of an immediate family member) and milestone birthdays.
>This excludes retirement or leaving gifts as these arise “by virtue of employment.” |
| Recognition (individual) | Where, by exception, recognition is provided locally, this should be incurred by the institution rather than claimed by an individual employee, on the recipient’s behalf. | For long service awards, email HR Life Events and Leave Team [3]. |
| Gifts to third parties (i.e., non-employees) | Where the University provides a gift to a third party, provided the item was not expected and is modest in value (i.e., less than £50) it will be a business gift. | Follow the specific guidance within the University’s Policy against Bribery and Corruption [5]. |
Latest version updated 28 Feb 2025, effective 1 Mar 2025