Skip to main content
Published on 22 March 2016

Tax exemption for trivial benefits in kind – draft guidance

LITRG has submitted comments to HMRC on draft guidance for the statutory exemption from income tax for trivial benefits in kind provided by employers to employees. The relevant legislation will take effect from 6 April 2016.

LITRG welcomes the guidance and the fact that it is generally user-friendly and broadly reflects the draft legislation. We use our submission to point out sections of the guidance that could be expressed more clearly, for example when dealing with the apportionment of the cost of a trivial benefit to an employee or office holder. We also note instances where we think additional examples could usefully be included, for example when explaining the contractual obligation condition.

The draft guidance is available on GOV.UK

Our submission can be found


Joanne Walker


Back to top