Small gifts to employees under £50 per person per year, such as Christmas presents or birthday gifts, are generally tax-free if not cash.

Long service awards for employees with over 20 years of service, up to £50 per year of service, are exempt from tax and NICs.

Staff entertainment events, like annual parties costing up to £150 per head, can be claimed without tax implications for attendees.

Promotional gifts to clients with your logo, such as pens, calendars, or branded merchandise, are usually allowable if they're not excessive.

Flowers or wine for clients as a goodwill gesture, provided they're occasional and not part of a regular reward scheme.

Hampers or gift baskets for employees during festive seasons, as long as they stay within the £50 per person limit.

Non-cash vouchers for employees, but be cautious—if over £50, they may become taxable benefits under HMRC rules.

Donations to charity made in the name of employees or clients, which have separate tax relief rules and aren't typically treated as gifts.

Technology gifts like laptops or phones for business use; these are usually taxable unless solely for work and documented properly.

Travel or experience gifts, such as team-building events, which require careful assessment to avoid taxable benefits if they exceed trivial limits.