Christmas Gifts for Staff: A Bubble Tea Kit Each, and HMRC's £50 Trivial Benefit Rule
Ning MaLooking for a Christmas gift the whole team will actually get excited about? Good news first: a gift for an employee is tax-free in the UK if it costs you £50 or less a person, including VAT, isn't cash or a cash voucher, isn't a reward for their work, and isn't in their contract. A TeaJoy bubble tea kit is £13.49 for four drinks popping with joy, and delivery is free once an order reaches £20, so a kit for everyone sits well inside the limit.
If you're the office's official gift elf this year, this guide covers the important bit first, the rule, then the fun bit: a kit for everyone and what it costs.
What is a trivial benefit?
A trivial benefit is a small gift or perk from an employer that HMRC treats as tax-free. There's no tax or National Insurance to pay on it, and nothing to report. A Christmas present is the classic example, along with a birthday gift or a box of treats for the office.
The four conditions GOV.UK sets
A gift only counts as a trivial benefit if all four are true. Miss one, and it's taxed like any other benefit.
- It costs you £50 or less. That's per person, not per order, and it includes VAT.
- It isn't cash or a cash voucher. A gift card that can be swapped for cash doesn't qualify. A physical gift does.
- It isn't a reward for their work. A gift for everyone at Christmas is fine. A gift for hitting a sales target isn't.
- It isn't in their contract. If the employee is entitled to it, including through salary sacrifice, it doesn't count.
The rule in full is on GOV.UK's trivial benefits page.
What if the gift costs more than £50?
The whole amount becomes taxable, not just the part over £50. HMRC's Employment Income Manual is clear on this, so a £51 gift is a taxable £51 gift. It also says that when a gift is made up of several items, you add them together. A kit plus a key ring is one gift, priced as one.
Is there a limit for company directors?
Yes. In a close company (broadly, one controlled by five or fewer people), gifts to directors and their families are capped at £300 in total a tax year. Every other employee has no yearly cap, just the £50 limit on each gift.
The fun bit: a bubble tea kit for everyone
Every TeaJoy home kit makes four drinks with nothing to boil: pour, stir, pop in the boba, add ice and sip. Delivery is £3.95 on orders under £20 and free on orders of £20 or more.
Prices as on our shop on 29 October 2026.
| Gift per person | Price | Sent to the office in one order | Sent to each person's home |
|---|---|---|---|
| Fruit Tea Kit | £13.49 | £13.49, free delivery from two kits | £17.44 with delivery |
| Milk Tea Kit | £13.49 | £13.49, free delivery from two kits | £17.44 with delivery |
| Matcha Tea Kit | £13.99 | £13.99, free delivery from two kits | £17.94 with delivery |
| Matcha Tea Kit and a mixed 4-can bundle | £25.19 | £25.19, free delivery | £25.19, free delivery |
To be on the safe side, count delivery as part of what each gift costs you. Even sent to someone's home with delivery added, every option here is under half the £50 limit. For a team of ten, ten Fruit Tea Kits sent to the office come to £134.90, or £13.49 a person.
Which kit suits which person?
The Fruit Tea Kit is the crowd-pleaser: cold water, ice and fruity popping boba that bursts with every sip, so it works for anyone, dairy-free or not. The Milk Tea Kit is for the classic milk tea fans, with chewy tapioca pearls and 300ml of milk or a milk alternative a drink. The Matcha Tea Kit is two treats in one box: two creamy matcha drinks and two strawberry and mango fruit teas.
If you're not sure, the Fruit Tea Kit is the one that fits everybody. Our guide to the best bubble tea kits puts all three side by side.
Can everyone on the team have one?
Almost certainly, and that's the joy of it. Every TeaJoy drink is vegan, halal and allergen-free, product by product in is bubble tea vegan, gluten free and halal?, and none contains alcohol. The one line to know is that our packs say the boba isn't suitable for children under 3, which is worth mentioning to anyone with little ones at home. Can children drink bubble tea? has what each pack says.
Ordering for Christmas
We dispatch UK orders the next day, and DPD delivers on a 2 to 4 working day service. To leave room for the Christmas rush, order by Friday 11 December. Kits keep for 24 months from production, so ordering in November is no risk at all. Tick it off the list now and save the joy for the big day.
Buying for friends and family too? Our bubble tea Christmas gifts guide sorts every kit, can and collectible by who it's for and by budget.
Questions people ask
Are Christmas gifts to employees taxable in the UK?
Not if they meet all four trivial benefit conditions: £50 or less a person, not cash or a cash voucher, not a reward for work, and not in the contract.
Does the £50 limit include VAT?
Yes. HMRC uses the cost including VAT.
Can I give staff more than one trivial benefit a year?
Yes. Employees can have any number, as long as each one meets the conditions. Directors of close companies are capped at £300 a tax year.
Is a gift voucher a trivial benefit?
Not if it can be exchanged for cash. A physical gift, like a bubble tea kit, can be.
This is general information from GOV.UK and HMRC guidance, not tax advice. If you're unsure, check with your accountant or the HMRC employer helpline.
Sip, pop, joy for the whole team
All three kits are in our home kits collection. Sign up to our emails for 15% off your entire order.