Written Question·Treasury·UIN 6202

Clothing: Fringe Benefits

Tabled: 4 October 2024

Answered: 9 October 2024

Named Day

Question

Sir Gavin Williamson

Conservative — Stone, Great Wyrley and Penkridge

To ask the Chancellor of the Exchequer, whether gifts of clothing are a taxable benefit in kind.

Answer

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