Trivial Benefits

Workplace benefits that are considered by HMRC to be free from a definition of taxable benefit (see 'Benefit in Kind') are called 'Trivial Benefits'.  There are no set rules in definition, however, would normally be items of a perishable or consumable nature.

Examples of trivial benefits include:

Tea and coffee, small gifts and seasonal gifts to employees in recognition of a particular event (i.e. not as a reward for services), seasonal vaccinations and repairs to employer-provided bicycles under a limited amount.