HMRC : How to change access code – two step verification

If you wish to change your telephone number or how you receive the code you can do this by logging into your business tax account and following these steps:

  1. Select the Manage account link which is shown on the top menu bar.
  2. Under the account details heading, select the view or change your account details link.
  3. Next to the Government Gateway details heading, select the Manage your Government Gateway details link.
  4. Select the How you get access codes link.
  5. Then change, add or delete the entries on that screen as required.

If you cannot log into your business tax account, but someone else in your business who is an administrator can, they can follow these steps:

  1. Select the Manage account link which is shown on the top menu bar.
  2. Select the Add or delete a team member link.
  3. Select the Manage link for the required team member.
  4. Select the Remove (name of user) security preferences link.

If no one can log into business tax account you can contact:

Online Services Helpdesk: 0300 200 3600

Our phone line opening hours are:

Monday to Friday: 8am to 6pm

Source:
Employer Bulletin June 2022

Trivial Benefits

This article is explains briefly how employers can offer trivial benefits to their employees. These are offered as gestures of good will for celebrating special occasions (e.g. birthdays, religious holidays and other special events).

Trivial benefits are tax exempt (i.e. no income tax or NIC is due either on employer or employee) provided the following conditions are met each time the trivial benefit is given:

  1. Amount should be a maximum of £50 per employee
  2. Should not be in the form of cash or a cash voucher
  3. Should not be part of a contractual agreement with the employee
  4. Should not be offered as a reward for work performance.

There is no limit of how many trivial benefits can be offered to every employee in a year, however there is a cap of £300 per year for directors and their family members.

Also trivial benefits does not need to be given to ALL employees.

Examples of Trivial Benefits:

  1. Meal out offered for special events (e.g. birthday party for an employee)
  2. Turkeys offered on Christmas for each employee, provided the average price is maximum £50 per employee or equivalent vegan vouchers for vegan employees
  3. Bottles of wine offered for New Year, or vouchers for non-alcoholic drinks for those who do not drink alcohol.

Examples of non- trivial benefits:

  1. Boss offering lunch to some employee who are over working in their lunch break, for the reason of finishing their tasks quicker. These are reward lunches, not trivial benefits.
  2. Boss offering vouchers every month to those employee who meet or exceed their targets. Theses are awards, not trivial benefits.
  3. Other work-related examples:
  4. lunches in workshops/seminars
  5. month end drinks
  6. monthly meeting lunches/buffets
  7. retirement party for the employee who retires (as this is a reward for his working years); Note: other employees can get a trivial benefit attending this party of their retiring colleague.

Please note in above instances other exemptions may apply.

Same benefit multiple times:

Multiple of the same trivial benefit is considered as one, with a cap of £50 per employee (e.g. boss offering sandwiches every week say of £3 each . So total equals £3 x 52 = £156 thus exceeds £50 limit)

Record keeping

Employers should keep clear records of Trivial Benefits – Dates, details and Amounts