Written Question·Treasury·UIN 7749
Taxation: Gifts and Endowments
Tabled: 8 October 2024
Answered: 16 October 2024
Question
John Glen
Conservative — Salisbury
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
Answer
James MurrayThe 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