EIM06620 | Employment income: exemption for suggestion scheme awards: the permitted maximum: encouragement awards

From HM Revenue & Customs · Employment Income Manual

Sections 321(6) and 322(1) ITEPA 2003

An encouragement award is an award (other than a financial benefit award (see EIM06630)) made for a suggestion with intrinsic merit or showing special effort.

The permitted maximum for an encouragement award, for the purpose of exemption underSection 321, is £25.