| Heading: |
Income Tax |
| Question ID: |
1796887 |
| UIN: |
47826 |
| House: |
Commons |
| Date tabled: |
2025-04-24 |
| Asking Member ID: |
4813 |
| Asking Member display name: |
Mr Richard Holden
|
| Asking Member handle: |
RicHolden
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| Asking Member Twitter reference: |
@RicHolden
|
| Member interest: |
false |
| Question text: |
To ask the Chancellor of the Exchequer, what guidance (a) her Department and (b) HM Revenue and Customs has produced on income tax liability where employees claim expenses for personal gifts (i) with and (ii) without the employer’s knowledge of that gift. |
| Is named day: |
false |
| Date of holding answer: |
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| Date answered: |
2025-05-01 |
| Date answer corrected: |
|
| Is holding answer: |
false |
| Is correcting answer: |
false |
| Answering Member ID: |
4797 |
| Answering Member display name: |
James Murray
|
| Answering Member handle: |
jamesmurray_ldn
|
| Answering Member Twitter reference: |
@jamesmurray_ldn
|
| Correcting Member ID: |
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| Correcting Member display name: |
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| Correcting Member handle: |
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| Correcting Member Twitter reference: |
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| Answer text: |
The normal rules for employment-related benefits apply to employment-related gifts, as set out in HMRC’s guidance at www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim20020 There is an exemption for small gifts received by employees costing a t... |
| Original answer text: |
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| Comparable answer text: |
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| Answering body ID: |
14 |
| Answering body name: |
Treasury |
| Tweeted: |
true |