Rules around trivial benefits changed in April 2016 so that employers can now provide trivial benefits without any P11D or employer/employee National Insurance impact (and also get corporation tax relief).
Trivial benefits include flowers, chocolates, meal out etc.
MUST meet 3 conditions for it to count:
HMRC have put a limit of £300 of exempt trivial benefits for Directors of close company.
Example of how this might work for Director of owner managed business
Director uses company credit card to buy 6 gift cards each with £50 credit on them. These gift cards can't be exchanged for cash. Then occasionally give yourself the vouchers to use. If there is more than 1 Director this can be done for each Director.
If the Director was a higher rate tax payer then if he/she took £300 extra in salary they would pay £126 in PAYE/NIC and the company would pay £41 in Ers NIC so £167 saving by using gift cards.