PSAs allow you to make one payment annually to cover tax and National Insurance due on minor, irregular or impracticable expenses or benefits for your employees. Minor expenses include: Incentive awards, for example for long-service Telephone bills Small gifts and vouchers Staff entertainment, for example a ticket to an event Non-business expenses while travelling overnight on business that are over the daily limit of £5 per night for travel within the UK and £10 per night for travel outside of the UK You will not need to include trivial benefits in your PSA if all of the following apply and
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