Gifts & hospitality
In short
Best overall: Mesh Pouches Extra Small - Set of Three, £16 at Papersmiths. Best value: Paperback Notebook - Marais, £24. Premium pick: Wiro Bound Notebook - Mulberry Red, £40.
Across the 528 matching listings we screened from 4 UK suppliers, most cost £20–£40 and the middle price is £30. Prices checked 27 October 2026.
£50 is the number that matters in UK business gifting, because three separate HMRC rules use it. This shortlist screens gifts under £50 across several UK retailers' catalogues, from chocolates and hampers to notebooks and drinks gifts.
Competitor pages mention the staff trivial benefit rule but stop there. Below we set out all three £50 rules, why branding and delivery can push a gift over the line, and how to order for a whole team.
| # | Product | From | |
|---|---|---|---|
| 1 | Best overall Mesh Pouches Extra Small - Set of Three | £16 | Details |
| 2 | Clifton Notebook – Solar Yellow | £32 | Details |
| 3 | Know Yourself Gift Set | £25 | Details |
| 4 | Just Say Cheese Hamper | £29.99 | Details |
| 5 | Premium pick Wiro Bound Notebook - Mulberry Red | £40 | Details |
| 6 | Best value Paperback Notebook - Marais | £24 | Details |
| 7 | Paperback Notebook - Azurite | £24 | Details |
| 8 | Paperback Notebook - Clissold | £24 | Details |
1 · Best overall
Papier Tigre · Sold by Papersmiths
Introducing a petite powerhouse from the Papier Tigre Mesh Pouch collection—these small transparent cases come in three colourways: lilac and mint, olive and moon, and cobalt and peach.
2
Papersmiths · Sold by Papersmiths
To mark our tenth birthday, we launched this new A5 hardback notebook collection named after Clifton, in Bristol, where Papersmiths began.. Introducing the Clifton Notebook in Solar Yellow.. Head and tail bands in chocolate and gold.
3
School of Life · Sold by Papersmiths
A gift set to restore clarity containing Know Yourself and Who Am I?. Know Yourself Prompt Cards present us with a range of ideas and questions that encourage self-reflection.
4
Sold by Virginia Hayward Hampers
Just Say Cheese keeps the focus exactly where the name suggests, arriving as a Christmas gift in a whitewash wooden tray basket built for a proper cheeseboard.
5 · Premium pick
Papersmiths · Sold by Papersmiths
A rich berry tone for romantics, writers and sketchers. A warm, mulberry red. The kind of colour that feels cosy, confident and creative all at once.
6 · Best value
Papersmiths · Sold by Papersmiths
Lavender linen anyone? Spotted on a puffa jacket in the Marais district during an accidental visit to Paris Fashion Week, this hue of lilac is finished with a linen emboss.. Marais is a lilac A5 notebook with 236 pages. Choose dot grid, ruled or plain pages..
7
Papersmiths · Sold by Papersmiths
Az-u-rite. Named after the azure coloured mineral, this is a deep blue that warms up in the sunlight, like the skies and the seas. It's finished with a fine linen emboss.. Azurite is a navy blue A5 notebook with 236 pages.
8
Papersmiths · Sold by Papersmiths
We’ve all deepened our relationships with the grass and trees in our neighbourhood parks of late. Clissold is my local, but rename it what you will. Hyde, Heath, Victoria, Preston…. Clissold is a green A5 notebook with 236 pages.
The trivial benefit limit is on the cost to you, so count branding, personalisation and delivery as part of the gift. The British Hamper Company's staff gifts page makes the same point. For a group gift where the exact cost per person is impracticable to work out, HMRC lets you use the average cost per person.
On our shortlist, the Mesh Pouches Extra Small - Set of Three is the best overall pick at £16 from Papersmiths. For a tighter budget, the Paperback Notebook - Marais (£24) is our best-value choice.
Most of the 528 UK listings we screened sit between £20 and £40, with a middle price of £30. Trade suppliers often show prices before VAT, so add 20% if you can't reclaim it.
Usually yes. A hamper, chocolates or flowers sent as a gift count as a business gift for VAT, so you can reclaim the VAT if gifts to any one person cost £50 or less (excluding VAT) in a 12-month period; above that, VAT is due on the gift. Corporation tax is a separate test: gifts of food or drink to clients aren't deductible, while gifts to your own staff are.
The picks here come from Papersmiths, Virginia Hayward Hampers. Most UK trade suppliers offer next-day delivery and VAT invoices; some offer credit accounts for regular orders.
For staff, chocolates, small hampers, flowers or a desk notebook all fit under £50. For clients, a branded item such as a diary or pen is the main type of gift that can stay deductible for corporation tax.
HMRC measures the cost including VAT. To be safe, count delivery and branding as part of the cost too. If the cost goes over £50, the whole gift is taxable.
Yes, but directors of close companies, broadly those run by five or fewer shareholders, are capped at £300 of trivial benefits in a tax year.