Dec 2021 : Seasonal parties (including "virtual" parties) and gifts [1] 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.
Links
[1] https://www.finance.admin.cam.ac.uk/revised-staff-entertainment