Related Commentary  Related HMRC Manuals

324(1)  No liability to income tax arises in respect of a gift provided for an employee or a member of the employee's family or household if conditions A to E are met.

324(2)  Condition A is that the gift is not provided by the employer or a person connected with the employer.

324(3)  Condition B is that neither the employer nor a person connected with the employer has directly or indirectly procured the gift.

324(4)  Condition C is that the gift is not made in recognition of particular services performed by the employee in the course of the employment or in anticipation of such services.

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