It’s called the Trivial Benefits Rule — and most small business owners never use it.
✅ Up to £50 per gift
✅ No tax, no National Insurance
✅ Up to £300 per year
✅ Applies to directors and employees
✅ Can be a voucher, flowers, meal, etc. (just not cash) All 100% HMRC-approved.
💬 Most business owners and even accountants don’t talk about this.
But smart directors use it every year.
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