Taxation: Gifts and Endowments

Summary

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

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Timeline

1. 8 October 2024

   Written question

   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

   Source: Commons

2. 16 October 2024

   Answer

   The 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

   Source: Written answer

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• · Treasury · Answering body

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