Remember that from 6 April 2016, benefits are exempt from tax and NICs if all the following conditions are satisfied:
• the cost of providing the benefit does not exceed £50;
• the benefit is not cash or a cash voucher;
• the employee is not entitled to the benefit as part of their employment conditions; and
• the employer does not provide the benefit in recognition of particular services provided by the employee.
Where the employer is a close company and the benefit is provided to an individual who is a director or other office holder of the company (or to a member of their family or household) the exemption is capped at a total cost of £300 in the tax year.