Whilst ensuring that all our accountancy clients claim the allowable 'Seasonal Gift's 'under HMRC's triviality rules, John Mumford spotted one particular 'gift' that is rarely given!
An employer can provide an employee with a seasonal flu immunisation also know as a flu jab tax free. This 'benefit' can be treated as a trivial benefit under the HMRC regulations which means the cost to the employer is tax deductable and there is no tax or NI implications to the employee under the benefit in kind rules. This treatment only applies to routine seasonal flu jabs and does not apply to medical treatment of any sort or to other immunisations, such as immunisations against pandemic flu or other diseases.
So, if like me, you hate injections take some comfort that in this case there is a tax benefit!
If you would like any advice on Seasonal gifts and the HMRC allowances please contact us here at Carrington.
0207 397 2882