£50 of Joy: Trivial Benefit Gifts That Won’t Get You in Trouble With HMRC

You’ve got a £50 buffer (yes, including postage & VAT) to gift someone something fun — just don’t tip over the line. Welcome to the world of trivial benefits. Treat your team to something cheeky (no, not a corporate mug) that brings joy — without triggering tax doom.

The HMRC Rules (Don’t Skip This)

• The total cost (gift + delivery + VAT) must not exceed £50. Push past that, and HMRC says “tax it all.”

• It can’t be cash or a cash-equivalent voucher. Store-specific ones are safer.

• It can’t be part of a contractual reward or tied to performance.

• If the recipient is a director (or connected), there’s an annual cap of £300 (for trivial benefits to them / their household) in total, though each gift still must obey the £50 rule.

• Keep records: who got what, when, and how much it cost (including postage).

Alright — now let’s spend that £50 in style.

🎁 Gift Ideas That Don’t Trigger a Tax Tantrum

1. Hotel Chocolat The Chocolate Wreath Box

Because nothing says “I care about your December morale” like chocolate.
See it → Hotel Chocolat

2. Gymshark Gift / Fitness Gear

Send them stylish gym wear or a Gymshark gift card so they pick the fit. Fitness freaks will thank you.
Browse → Gymshark UK

3. Kindle E-Gift Card

Zero delivery costs, instant, and they get to choose their own eBooks.
Gift it → Kindle E-Gift Card UK

4. Òran Mór – Play, A Pie & A Pint (Glasgow)

A gem of a theatre experience: a new play, a pie (or vegan alternative), and a drink, all bundled.

• Tickets start at £15.50 (Mon), up to ~£21.50 (Sat) (excl booking fees) playpiepint.com+1

• E.g. Maybe Tomorrow has tickets priced at £19.69 inclusive of booking fees. TicketWeb+1

• Gift vouchers are available year-round.

• A full or mini season pass is also on offer (but likely overkill for one gift).
  Learn more / gift → Play, A Pie & A Pint

5. Rosey Lea Gift Voucher (Bishop's Stortford)

Support your local cafe and purchase a food & drink voucher.
Gift it → Rosey Lea

🧠 Pro Tips to Stay Under the Radar (and under £50)

• Always add delivery and VAT to your cost in your head.

• Prefer digital gifts (like Kindle) or local experiences (theatre voucher) to reduce postage surprises.

• For fitness gear, choose UK (or EU) stock so customs/import don’t bite.

• If gifting a theatre experience far away, consider sending a voucher they can redeem (rather than buying a physical ticket and shipping it).

• When directors/spouses/family members are involved, track every trivial benefit toward their £300 cap, even if it’s individually safe.

• If you accidentally go over, treat it as taxable and declare it - better safe than a surprise HMRC bill.