Trivial benefits can be frequently given to employees without any tax consequences. A trivial benefit is one that:
Some examples include Amazon vouchers, Christmas hampers, local football tickets, wedding anniversary champagne etc.
An individual gift cannot exceed £50 in total. For example, you could give an employee several Amazon vouchers throughout the year for £50 each, but do not top up a gift card as this is not separately identifiable.
There is a further restriction for directors of close companies: a maximum of £300 can be given in any one tax year.