IN the unlikely event of a heat-wave before the end of the summer, employers may find themselves wondering how to motivate staff stuck in the office whilst their colleagues are on holiday. Consider cooling them down with an ice-cream to give them a holiday feeling. If you do, be sure that you offer them to everyone and that they are enjoyed in the office to be exempt from tax and NI. Providing employees with seemingly innocent treats can lead to an unexpected tax bill if you don’t follow the rules for free and subsidised food provided to employees. For more information on providing benefits to employees, contact Sue Thorn on 01256 486876 or sue.thorn@bakertilly.co.uk.

Baker Tilly, which has an office at Springpark House, on Basing View, is an independent firm of chartered accountants and business advisers.

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