This guide explains your tax and National Insurance contributions (NICs) obligations if you provide a gift to an employee.
On this page:
You’re self-employed and in your capacity as an individual rather than as an employer you give a personal gift to one of your employees - for example, a birthday or wedding present.
Provided HMRC accepts that the gift is genuine, you have:
If you’re an employer and you aren’t in business as a self-employed individual - for example, your business is a partnership or limited company - then any gifts you make to an employee must be dealt with in accordance with the normal reporting, tax and NICs rules for the items. Use the other entries in this A to Z to find the rules that apply.
EIM01460: Gifts not taxable as earnings
EIM20502: The benefits code: "by reason of the employment"
