25th July 2025
The easiest tax free "thank you” for your team: Why the TN card ticks every HMRC box while making a difference.
Imagine the everyday impact…
*A 10% saving melts off a working lunch bill at a much loved indie cafe.
* A round of complimentary fizz appears at the next team dinner.
* Morning flat whites cost less, and the locally roasted coffee and teas you stock in the office kitchen cost you less too.
* Staff enjoy discounted dental, healthcare and gym memberships - a daily reminder that their wellbeing matters.
All of this flows from one small gesture: you give each employee a TN card membership. And, because it sits comfortably inside HMRC’s trivial benefit rules, the gift is free of Income Tax, National Insurance and P11D admin.
Trivial benefits, in plain English.
A benefit is “trivial”, and therefore tax free, when all four of these conditions are met:
1. Costs £50 or less (including VAT) to provide
2. Isn’t cash or a cash voucher
3. Isn’t given as a reward for work or performance
4. Isn’t written into the contract or part of salary sacrifice
Please note: If you’re a close company (five or fewer shareholders), directors and their households have an additional £300 total cap on trivial benefits each tax year.
For full HMRC guidance, see:
Why we're the perfect fit.
|
HMRC rule |
How the TN card complies |
Feel good result |
|---|---|---|
|
£50 per employee |
Annual membership is £16+VAT. |
Zero tax, zero NI, zero forms. |
|
Non cash |
It’s a membership, not money. |
Staff enjoy experiences, not another voucher. |
|
Not performance linked |
You give it as a wellbeing “thank you”. |
Everyone feels equally valued. |
|
Not contractual |
Gifted at your discretion each year. |
No salary sacrifice red tape. |
A purpose driven perk.
Certified Social Enterprise: The TN card is recognised nationally and internationally for putting people and planet before profit.
Supporting our local independents: Membership fees fund marketing, PR and events that shine a spotlight on 1,000+ independent businesses across the TN postcodes.
Championing mental health: 10% of every corporate membership goes straight to West Kent Mind, funding vital local services.
Perks with a ripple effect: Savings on coffee, meals, healthcare, gyms and more turn everyday moments into feel good reminders of your support.
Costs and flexibility.
|
Type |
Cost to you |
Trivial benefit safe? |
Advantage |
|---|---|---|---|
|
Annual |
£16+VAT each |
Yes - one gift under £50). |
One invoice, one record, a full year of perks. |
|
Monthly |
£2.99+VAT each |
Yes - 12 low value gifts totalling £43 |
Complete control: add new starters, remove leavers and pay only for active staff. Ideal for bigger teams. |
HMRC assesses the cost per employee in the tax year. Each monthly TN?card payment is a separate sub £50 benefit, so the exemption still applies.
Gifting in three easy steps.
(pick the route that suits your budget and admin style)
|
Rolling monthly plan |
One off annual plan |
|
|---|---|---|
|
Sign up |
Set up memberships here. |
Download an order form and email to us. |
|
Pay |
£2.99+VAT per card billed each month (adjusts as you add/remove staff). |
One invoice at £16+VAT per card for one year |
|
Start saving |
Staff receive welcome emails when you activate. |
We’ll send welcome emails on a date you choose. |
Either way: no HMRC reporting, no payroll tweaks, just a happier workforce and a stronger local economy.
FAQs (for finance & HR).
Can we renew the TN card every year?
Absolutely. Stay under £50 per person and meet the four conditions, and you can renew annually.
What if someone leaves mid year?
If on a monthly plan, you can cancel their card. If annual, their card remains active for the remainder of the year. As a gift, annual members can keep it until its expiry date - no tax adjustments are needed.
Do we need to keep records?
HMRC doesn’t require them, but noting date, recipient list and cost per head is good housekeeping.
We’re a close company — how do we track the £300 director cap?
Add up all trivial benefits a director receives in the tax year (including the TN card) and keep the total under £300.
Further HMRC reading.
Tax on trivial benefits – main overview (gov.uk)
EIM21864 – detailed conditions for exemption
EIM21870 – rules for directors of close companies
EIM21865 & examples – how HMRC treats multiple small gifts across a year
Ready to spread some happiness?
Set up your monthly memberships orline or send us your completed order form at info@thetncard.com. We’ll have your order sorted faster than you can say “flat white” - and your team can start enjoying indie gems, exclusive savings and make a genuine difference to our community, all without adding a penny to your tax bill.
Reward your staff. Support our independents. Donate to West Kent Mind. Be an Employer that makes a Difference.