Hi, 

One of my volunteer's hobby is doing crafts. A couple of times a year she is doing a workshop where she is helping our clients to do small crafts for Christmas or Easter. She is doing it for free, but we would like to honour her time and energy she puts in with an offering. Is there any way we can do this without her needing to pay tax on it. I checked on HMRC website and I found that only out of pocket expenses can be covered. Thx.