Trivial benefits for directors checker

Free tool

Tax year

Cost of this benefit

Use the total cost to the company, including VAT.

Is it cash or a cash voucher?

Yes No

Is it a reward for work or performance?

Yes No

Is it in the employment contract?

Yes No

Is the recipient a director of a close company?

Broadly, a limited company run by five or fewer shareholders.

Yes No

Earlier qualifying benefits this tax year

For this person from this employer. Enter 0 if none.

Assumes the benefit is not provided through salary sacrifice.

Example

Worked example

Tax year: 2026-27; Benefit cost: £40; Cash or cash voucher: no; Reward for work: no; In contract: no; Close company director: yes; Qualifying benefits so far: £240. Enter your own details to replace this example.

Yes. This £40.00 benefit meets every condition entered for a tax-free trivial benefit. It is £50 or less, is not cash or a cash voucher, does not reward work and is not contractual. The close-company director total would be £280.00, within the £300 annual cap. Keep a record of what was provided.

Qualifies as a trivial benefit?: Yes
Cost of this benefit: £40.00
Director total if this benefit qualifies: £280.00
Annual cap remaining: £20.00

The £300 annual cap applies only to directors and other office holders of close companies, including benefits for members of their family or household in the circumstances GOV.UK describes.
Benefits provided through salary sacrifice are not exempt under the trivial-benefits rules. This checker assumes no salary sacrifice arrangement.

Sources: GOV.UK: tax on trivial benefits HMRC Employment Income Manual EIM21864: cost of the benefit