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From:
Contract Eye
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What are trivial benefits? Tax-free perks for directors and employees
https://www.contracteye.co.uk/what-are-trivial-benefits-tax-free-perks-for-directors-and-employees.shtml
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contractor tax guides
What qualifies as a 'trivial benefit' according to HMRC and how you can reward your staff and directors with a gift or benefit without them being taxed.