11/06/2026
Have you ever wanted to treat yourself or an employee?
Not a yacht. Not a Rolex. Just something nice?
A bottle of wine after a busy quarter.
Flowers for someone's birthday.
A box of chocolates at Christmas.
A coffee for the team member who's held everything together while everyone else was on holiday.
HMRC doesn't expect business owners to live a life completely free of small acts of kindness.
In some situations, your limited company can provide what's known as a trivial benefit.
In plain English?
A small gift that can often be given without creating a tax bill.
There are a few rules:
The gift must cost £50 or less.
It can't be cash.
It can't be a bonus.
It can't be something someone's contract says they're entitled to receive.
Think:
✔️ Flowers
✔️ Chocolates
✔️ Wine
✔️ Gift hampers
✔️ Coffee vouchers
Not:
✖️ £50 in an envelope
✖️ A Christmas bonus labelled "totally not a bonus"
✖️ A reward for hitting targets
If you're a director of a limited company, you may even be able to treat yourself from time to time too, although separate limits can apply.
If you're a sole trader, unfortunately HMRC's view is essentially:
"You can buy yourself a treat. Just not through the business."
Tax can be complicated.
This one doesn't have to be.
If you are unsure, drop us a DM we’d be happy to have a conversation.