Home > How do I? > HR, pay and employment > Gifts

Gifts and hospitality guide Guide

5. Gifts

The cardinal rule in questions of acceptance of gifts, or of staff offering gifts, is that if there is any doubt, you should consult a manager of at least Grade A level.

You should seriously consider whether to accept a gift in all cases.

How to refuse a gift

  • If you decide that it would not be proper to accept the offer of a particular gift, reward or benefit, then it should be politely refused with the explanation that civil servants are not permitted to receive or retain gifts (other than gifts of trivial value).
  • Unsolicited gifts which are received should normally be returned with a suitable letter of refusal, which explains the department’s policy.

How to accept a gift

Sometimes, refusal of a gift can be problematic. It be may necessary to accept a gift if your refusal will clearly cause misunderstanding or offence to the donor or intending donor (i.e. gifts from an overseas government or government agency). 

If it is necessary to accept a gift to avoid causing offence, you should undertake one of the following actions: 

  • When accepting a gift, you should make clear to the donor and anyone else present that you will gain no personal advantage from the gift, whilst remaining courteous at all times.
  • When you and your activity manager decide that the right course is to accept a gift, you must consider carefully, with propriety in mind, what should then be done with it.
  • An action appropriate in some circumstances would be to let the donor know that you have accepted the gift on behalf of the department and that it has (for example) been put on display in your office. 

You must be particularly cautious if the gift is from a commercial organisation, (including a trade association) and even more so if it is from a body with whom you have just been, or will soon be, involved in business with financial and/or contractual implications.

Actions to take when you need to accept a gift

  • If you have determined there is no other course of action but to receive the gift, you must then assess the value of the gift. Any gift from a firm or individual the retail value of which is £25 or more which needs to be accepted should be surrendered to your Deputy Director.
  • Special arrangements may apply where you are being offered a sample product,  service or event that relates to official business or future usage within ACME.
  • If the value is less than £25 you may, with the agreement of your Deputy Director keep the gift or, if appropriate, share it among colleagues. Where the gift is received from foreign governments, government organisations or international organisations, the acceptable value increases to £75 retail value.
  • ACME maintains a register containing details of gifts received by all employees, as required by central Government.
  • If you keep a gift, even if shared among colleagues, you must email your Deputy Director to make a note on the gift register.
  • Deputy Directors should ensure that all gifts accepted are formally recorded on this register.
  • Deputy Directors should seek advice from Directors on when is appropriate to dispose of gifts, making an assessment of whether this will cause offence. If no, then Directors will advise on avenues for sale of a gift, with proceeds sent to the Exchequer.

Receipt of gifts while overseas or from overseas

If you are given a gift while abroad, you will need to consider whether or not it should be declared to HM Revenue and Customs on entry into the UK:

  • Purely private gifts come under the normal rules for travellers: they do not need to be declared unless their value (together with any other gifts you have acquired while abroad) exceed the normal allowances.
  • International goodwill gifts received by ministers or officials in their representative capacity are subject to special HMRC arrangements. Any queries should be addressed to your Deputy Director.
  • If you receive a gift imported from abroad you must consult HM Revenue and Customs national advice line (telephone 0845 0109 000) about liability to duty and VAT.

The offering of gifts  

You are not permitted to offer gifts in your official capacity, although you may provide personal gifts at your own expense if they you wish, if such gift-giving remains compatible with the overarching principles of propriety.

  • Gifts should not be purchased from ACME budgets for ACME staff or ministers.
  • Ministers may purchase official gifts through an application to utilise public funds.
  • Exceptionally, when a civil servant is deputising for a minister in a visit that the Minister would normally carry out, Deputy Directors can give prior approval for a deputy to purchase and offer a gift up to £250 in value.
  • The Deputy Director’s decision, and reasons for accepting or denying the request, should be put in writing.
  • If the proposed gift exceeds £250 in value, or if the gift is of an unusual nature, prior approval from the Head of Finance is required.
  • Any general enquiries about the availability of public funds for the purchase of official gifts should be addressed to the Head of Finance.
  • All gifts must be recorded on the Hard Register, because if, in total, they amount to more than £250k in a year, they must be recorded in the resource accounts.

 

 Full policy
Hospitality