Trivial benefits for directors, automated to the £300 cap
Close-company directors can take up to £300 a year in qualifying trivial benefits. PerkPing runs it for you: a £25 non-cash gift card of your choice, every month — £300 a year, no vouchers to remember.
Pick a non-cash card from brands you already use
The director rule
£50 per occasion. £300 a year. PerkPing fits both.
Under Section 323A ITEPA 2003, a trivial benefit is exempt when it meets the usual four conditions. Directors of close companies also have a £300 annual cap. £25 a month uses that cap in even slices instead of a year-end scramble.
General information, not tax advice. Tax treatment depends on your circumstances — confirm the arrangement with your accountant.
Why PerkPing fits
You know the cap. We run the process.
The £300 cap, on autopilot
You already know the rule. PerkPing uses it: one £25 non-cash card a month, Direct Debit, no remembering to buy vouchers before year-end.
You pick the retailer
Amazon, Tesco, M&S, John Lewis and more. Add yourself as the first seat, choose once, the card lands every month.
A trail for your accountant
Every gift is logged in the dashboard — date, amount, recipient — so the paperwork is there if anyone asks.
An honest limit
The £300 cap applies to directors and office-holders of close companies. If you are not in that group, the annual cap does not apply in the same way. HMRC may look closely at recurring schemes that look like salary substitution.
PerkPing is built to stay inside the £50-per-occasion and £300-per-year figures. Whether that is the right structure for you is a question for your accountant — we do not give tax advice.
How it works
From signup to first card — under 10 minutes
Sign up with your Ltd
Companies House number. No minimum headcount.
Add yourself
Sole director is fine. Pick a retailer once.
Monthly Direct Debit
£26 × people you keep active (£25 gift + £1 fee).
Cards land automatically
Inbox delivery, logged. Nothing to re-order.
Have staff as well?
Add them on the same Direct Debit. Employees are not on the £300 director cap — they get the same £25 non-cash card each month. One setup, one bill.
Common questions
Director trivial benefits FAQ
This page is general information, not tax advice. The tax treatment of any benefit depends on your own circumstances — please confirm with your accountant before relying on it.
Use the £300 cap without the admin
Set up PerkPing in under 10 minutes. A £25 non-cash gift card every month, automated to the director trivial-benefits cap.
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