Maximise Your Rewards Budget with 100% Tax-Efficient Gifts
Why UK businesses choose Leisure Choice for staff perks, personal milestones, and seasonal appreciation.
100% Tax & NI Exempt
Giving cash bonuses through payroll costs up to £26.90 extra per employee in Tax & NI. Leisure Choice under trivial benefit rules costs zero extra in tax.
140+ Top UK Brands
Employees can redeem their card across over 140 major UK retailers including M&S, John Lewis, Boots, Caffè Nero, PizzaExpress and more, and can split their total gift.
Zero Admin & P11D Hassle
Because trivial benefits are fully exempt under HMRC rules, employers don’t need to report them on P11D forms or process them through payroll. Enjoy seamless bulk ordering and e-delivery with zero admin overhead.
Physical Cards or Digital
Choose physical gift cards or digital e-vouchers with loadable values from £5 to £2,500, delivered to your office or email inboxes with 12-month validity.
It’s their choice.
It’s your employees choice when and where they enjoy their gift card!
We have some amazing places to create special memories and have some great times.
They can even split the value of the gift card across multiple brands to enjoy even more choice!
















HMRC TRIVIAL BENEFITS COMPLIANCE CHECKLIST
How HMRC Trivial Benefits Work:
Under HMRC guidelines, employers can provide small non-cash gifts to staff completely tax-free with zero Income Tax, zero National Insurance, and no P11D reporting requirements.

Max £50 Limit (Inc. VAT): The cost of the gift card must not exceed £50 per employee (including VAT) per occasion.

No Cash or Cash Vouchers: Must be provided as a gift card or e-voucher redeemable for goods/services, never cash.

Not Performance-Related: Must NOT be given as recognition for work performance, sales targets, or accomplishments.

Not Contractual / Salary Sacrifice: Cannot be written into employment contracts or funded via salary sacrifice.

Director Cap (£300/yr): Directors of close companies are capped at £300 in trivial benefits per tax year (e.g. 6 x £50 cards).
Trivial Benefits Gifting Occasions
Because trivial benefits cannot be linked to performance targets, use them to celebrate personal moments, boost morale, and say thank you throughout the year.
Birthdays & Personal Milestones
Surprise team members on their birthday, work anniversary, or personal achievement with a gift card.
Seasonal Celebrations & Christmas Perks
Spread holiday cheer at Christmas, Easter, or summer without adding to your year-end payroll tax liabilities.
Life Events & Employee Wellbeing
Mark housewarmings, new babies, weddings, or get-well-soon wishes with a thoughtful, flexible gift card
Team Appreciation & Informal Perks
Treat remote or office teams to coffee catch-ups, Friday lunches, or informal morale boosters.
How it Works for Employees
How Employees Redeem Their Leisure Choice Gift Card
Get in touch
Contact our team on 0330 111 3030 or email us at sales@leisurechoice.co.uk
- No hidden fees, No admin fees
- No contracts
- Dedicated account management
- Flexible payment options
- Easy redemption for employees
Pick a budget & delivery options
1. Choose a value that you would like to gift between £5 and £2,500
2. Select a physical or digital gift card
3. Include a personalised message
Gift your employees
Once your recipient has received their gift card, they can swap this to spend with a brand of their choice! They can also split the value across lots of brands!
