can monthly gym membership be classed as a trivial benefit

[gwokka]

I've read various articles on line about what constitutes a `trivial benefit' in the eyes of HMRC and most refer to items along the lines of a bottle of wine or a bunch of flowers. However the rules as i understand it are that for a director of ltd co this benefit can be a max of £300 total a year and £50 max per item and as such i was wondering if for example monthly gym membership would be ok as a trivial benefit(as long as it was less than £25 per month) or maybe sky tv(their lowest package is £22.50 per month) or if not what about taking the wife out for a few bar meals(as long as total bill no more than £50 each time.

 

[TheCyclingProgrammer]

No. Pay for your private expenses out of your own money. The determination of what constitutes a trivial benefit would I'm sure be at the discretion of HMIT and I wouldn't imagine they'd allow this. If anything they will likely keep digging to see what other creative expenses you've been putting through the books.

 

[IanG]

Doesn't sound very trivial, sounds like domestic expenses that would typically be bought with wages.

 

[profitxchange]

Hi If you link membership to health insurance it can reduce premiums.

 

[UK Contractor Accountant]

Non-cash vouchers can be trivial benefits if they meet all the relevant conditions. This means that your company could give its employees (Director) Gym Pay as You go Vouchers up to £50 for example, as a birthday or Christmas present, and these would be exempt.

Think outside of the box

I know who is going to pay for my wife's xmas gift!

 

[aManHasNoName]

No, it's a personal expense.

 

[Philip Hoyle]

Went on a course yesterday and was told that it's risky to have regular trivial benefits as it's got to be non-contractual and not in return for work etc., and that anything habitual, i.e. every month, may become contractual under employment law and hence no longer exempt.

 

[UK Contractor Accountant]

As my post above xmas & bdays will be OK.

Maybe through in Valentines day if your feeling lucky