29/03/2026
🔹️TRIVIAL BENEFITS - HAVE YOU USED YOURS?🔹️
Time is running out to use your trivial benefits...
▫️What are trivial benefits?
They’re small perks you can give yourself (or employees) that are not taxable as long as you follow the rules.
▫️The key rules:
▪️Must cost £50 or less per benefit.
▪️Cannot be cash (but vouchers are absolutely fine).
▪️Cannot be a reward for work or performance.
▪️Must not be in your contract.
▪️Must be paid from the business bank account.
▫️How much can directors actually take?
If you’re a director of a limited company, you can take:
▪️ £50 per benefit.
▪️ Up to 6 times per tax year.
▪️ That’s £300 per year, per director, completely tax free.
▫️What about employees?
▪️There’s no set annual limit like there is for directors.
▪️As long as each benefit meets the rules (under £50, not cash, not a reward etc.), you can provide multiple trivial benefits across the year.
▫️What period does it cover?
📅 The tax year runs 6 April to 5 April.
🏢 And this applies per trading company.
So if you have more than one trading company, the allowance applies to each one.
▫️What counts as a trivial benefit?
Think small, personal perks like:
– Gift vouchers (Amazon, M&S, etc.)
– A birthday treat
– A meal out
– A small gift
What doesn’t count?
🔺️ Cash
🔺️ Bonuses disguised as gifts
🔺️ Anything over £50
🔺️ “Thanks for hitting your targets” type rewards
The golden rule:
This is not about rewarding work, it’s about small, occasional perks.
▫️How to I actually do it?
▪️Buy the voucher or item from the business account.
▪️Keep the receipt.
▪️Make a simple note (e.g. “Trivial benefit - director”) or for easier tracking, create a category called Trivial Benefits.
▪️That’s it, no payroll, no P11D, no fuss.
Don't miss out on yours 😊
Got questions on how to apply it properly in your business? Just get in touch.