No, trivial benefits do not need to be reported to HMRC. A benefit is considered trivial if it costs £50 or less to provide, it is not cash or a cash voucher, the employee is not entitled to it as part of their contract, and it is not provided as a reward for their work or performance. Common examples include a box of chocolates, a bunch of flowers, or a birthday gift. However, if you are a director of a close company, the total trivial benefits you receive in a tax year must not exceed £300. Keep a record of trivial benefits just to be safe, in case HMRC ever asks for proof.
