Trivial benefits

There is no longer a need to report trivial benefits for staff to HMRC (Benefits up to £50). An employer can now pay a benefit to an employee where it is no more than £50, as many times in the tax year as they wish. However, this must not be a reward for services as that would then become a taxable benefit. Directors and past directors/officers can only pay up to an accumulated amount of £300 per year.
Also, do not forget about the staff annual event where the company can pay no more than £150 tax free, in addition to the trivial benefit, per year.