questionText: To ask the Chancellor of the Exchequer, with reference to the HMRC internal manual EIM01450 - Employment income: gifts and other voluntary payments, what guidance HMRC has provided her Department on whether gifts of (a) glasses and (b) clothing are subjec
answerText: The normal rules for employment-related benefits apply to employment-related gifts, as described in HMRC guidance at https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim20020
heading: Taxation: Gifts and Endowments