Employee gifts - VAT & PAYE/NI
Hi, I'm looking for some help here please.
Company is looking at buying two gifts:
i) For an employee who is leaving.
ii) For a current employee (yet to be selected) based on a given task.
I believe the Co is able to claim the VAT on both (based on VAT Notice 700/07), but I'm not sure about the PAYE/NI implications of either.
I'd be really grateful on views on any of the above.
Thanks
Russ



How much? How long?