I think that's the point in the UK HMRC is super strict on that. I recall 20 years ago a large UK company wanted to offer free tea and coffee as a perk. And a

I think that's the point in the UK HMRC is super strict on that. I recall 20 years ago a large UK company wanted to offer free tea and coffee as a perk. And avoid also to avoid every group having its own coffee/tea club - which lead to messy looking offices and also incidents when some ones decides to take Wally" to task for not contributing. Basically HMRC said oh that's nice here's the tax bill so that was the end of that. Ironically it bit the HMRC in the ass as the CFO used the ability to distribute profit based tax free shares as a big F&% you.