My company wants to do a raffle for our employees at Christmas. There will be around 25 prizes, with there being around 100 employees. Most, if not all, will be vouchers that can be exchanged for services - like a meal at a local restaurant or gym passes. Participation in the raffle will be purely voluntary, only open to employees and any proceeds donated to charity.
I have read much guidance and have come to the conclusion that these will be BIKs, but I can't find conclusive proof as to whether I can put these onto the PSA or whether it will have to be individual P11Ds. Does anyone have any experience of this or can offer any helpful comments? Does the advice differ if the company provides a tangible prize instead of a voucher?