P11D – are gift vouchers reportable?

Understanding ‘P11D and gift vouchers’ is vital for accurate employee benefits reporting. Certain gift vouchers may be reportable, and it’s essential to know which ones.
Cash vs Non-Cash Vouchers


Vouchers that employees can exchange for cash are not considered a benefit. Instead, they’re treated as earnings. Income tax and national insurance contributions must be collected through PAYE.

In contrast, non-cash vouchers (exchangeable for goods or services) not covered by the £50 trivial benefit exemption are more complex. The vouchers should be reported on a P11D for income tax purposes, but national insurance is still collected via PAYE.

Non-Cash Vouchers as Tokens


Non-cash vouchers are essentially tokens. They can be swapped for specific goods or services but not for money.

Trivial Benefits and Exemptions

A non-cash voucher might dodge the P11D reporting requirement. This is only if it qualifies as a ‘Trivial Benefit’ or if HMRC explicitly exempts it.

When in Doubt…

P11D filings can be confusing, especially when it involves something as nuanced as gift vouchers. If you’re unsure, it’s better to seek expert advice.

Expert Assistance with P11D

At the core of our service is assistance with the complexities of P11D and gift vouchers. As specialists, we understand the intricacies involved. So, if clarity is what you need, we’re ready to provide it. Should you have any questions or need personalised advice, we’re just a message away. Let’s ensure your reporting is flawless together.


If you’d like to speak to one of our experts about P11D’s, please call 01243 782 423, or email from our contact page and we will be in touch!

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