questionText: To ask the Chancellor of the Exchequer, what guidance (a) her Department and (b) HM Revenue and Customs has produced on income tax liability where employees claim expenses for personal gifts (i) with and (ii) without the employer’s knowledge of that gift.
answerText: The normal rules for employment-related benefits apply to employment-related gifts, as set out in HMRC’s guidance at www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim20020 There is an exemption for small gifts received by employees costing a t...
heading: Income Tax