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So as we near Christmas as a company owner, you want show your appreciation of your staff\u2019s efforts by means of gifts and benefits.\u00a0 Although this is good for staff morale, you need to take care to do this in the most tax efficient way.\u00a0 The last thing you want to dampen the good festive cheer is fort a Benefit in Kind charge being raised against your employees, and them having to pay extra tax as a result!<\/p>\n
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S323A ITEPA 2003<\/a> gives the HMRC rules on the subject.\u00a0 In it it explains that you have to satisfy a number of conditions for a gift to be made tax free:-<\/p>\n If the main criteria requirements are satisfied then the employer can give their employees a Christmas gift that won\u2019t attract a BIK charge.<\/p>\n If the employer gives the employees a cash gift then it would be both taxable and NICable as earnings through the payroll.<\/p>\n However, be aware that the rules work differently for company.\u00a0 \u00a0There are additional restrictions imposed to prevent abuse. \u00a0Where the employer is a close company and the benefit is provided to an individual who is a director or other office holder of the company (or a member of their family or household), the total value of benefits that can be treated as exempt trivial benefits is capped at a total cost of \u00a3300 in the tax year. This is known as the annual exempt amount.<\/p>\n For both employees and Directors, where the company provides benefits that it considers are trivial, it will need to keep suitable records to demonstrate that this amount has not been exceeded.<\/p>\n Crunchers – Accountants Edinburgh<\/em><\/strong><\/p>\n \u00a9 Photo Credit<\/strong> Jennifer C<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"\n