A customer has handed over a £500 cheque to a company as a 'tip' to all staff.
If the company banks the cheque, but then uses it to buy treats for the staff - below £50 each - presumably it falls within the trivial benefits rules and no tax/NI is due? I realise that if the employer simply gave the staff a share of the £500 each then tax and NI would be payable.
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Your analysis probably stands up, so long as you don't look at the rules.
And this is Aweb. Rules, shmules.
(Plus, give me the cash, thanks. I'd rather decide how to spend it myself.)
How about this:
Staff kindly agree to reciprocate the gesture.
Donate £500 plus ? ! to a local charity.
Feelgood factor follows.
How about a £49.95 Christmas hamper apiece?
https://www.att.org.uk/employers/welcome-employer-focus/tax-free-christm...
How enthusiastic are the staff about this proposal?
How well are they paid ?
How much does their share amount to ?
Probably all more important questions. I can't get excited about tax and NI on a collective £500.