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 subject to (i) income tax and (ii) National Insurance.
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