HMRC regulations - one off payment
At work someone agreed to pay 2 people £50 each as a one off payment for helping out on a D of E expedition. They are not employees. Would I need to get them to fill out starter checklists and put them through the payroll even though they won't be used again or could I ask them to invoice us and they sort out the tax implications. Could gift vouchers be given or would they need to go on a P11D?