A little work

I deal with various small charities and am wondering about how to deal with gifts from charities in appreciation of work done by volunteers etc.

This is something that seems to arise fairly frequently and although the sums involved are generally very small it is an issue that always makes me uncomfortable.

Obviously legitimate expenses can be paid by the charity but should honoraria be subject to PAYE?

Furthermore what should be done about items such as gift vouchers Christmas parties flowers etc. that the charity provides to those who provide services or assistance to it in appreciation of their work? Do any readers know if there are any de minimis agreements either official or unofficial with HMRC?

I would be very grateful if readers can let me know whether...