If you give your employees cash vouchers, you need to ensure the amounts are put through the payroll and subject to tax and National Insurance.
Non-cash vouchers up to £50 may be exempt under the trivial benefit rules. Where the voucher exceeds £50, you will need to report these on a P11D form to HMRC.
Keep up with our 12 Tax Tips of Christmas here: www.p-r-l.co.uk/12-tips
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