Trivial benefits costing up to £50 per gift are tax-free for employees, with no cash alternatives.

Annual parties or similar events costing up to £150 per head annually are exempt from tax.

Long service awards given after 20 years of service, worth up to £50 per year of service, are tax-free.

Small gifts to clients for promotional purposes, like branded pens or diaries, are deductible business expenses.

Seasonal gifts such as Christmas bonuses may be tax-free if they meet trivial benefit rules.

Non-cash gifts like vouchers are taxable unless they qualify under trivial benefits or other exemptions.

Gifts to directors have stricter limits; ensure they don't exceed trivial benefit thresholds.

Record all gifts with dates, recipients, purposes, and costs for HMRC compliance.

VAT can be reclaimed on gifts to employees if they're for business purposes, but rules vary.

Incentive awards for performance may be taxable; check if they're part of a formal scheme.