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Taxation: Gifts and Endowments

Asked by John GlenConservativeTreasuryTabled Answered 16 October 2024UIN 7749

The question

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

Answered by James Murray

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

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