The basic rule is that an employer can provide trivial benefits such as a bunch of flowers, a box of chocolates, a meal out, without having to put it on the P11D and without any tax or national insurance for either employer or employee. The employer will also be entitles to claim income tax or corporation tax relief on the cost. The trivial benefit must cost no more than £50. The benefit must not be a reward for service or in any way contractual. The benefit must not be in cash or cash vouchers. Regarding directors …. well HMRC knows what directors can be like, so the legislation imposes an annual limit of £300 on exempt trivial benefits provided to a director or office-holder of a close company.